105‑20 Payments of GST105‑20 Payments of GST

105‑20 Payments of GST

(1) If you are not *registered or *required to be registered during a particular month, you must pay to the Commissioner: (a) amounts of *assessed GST on *taxable supplies under section 105‑5 that you make during that month; and (b) *assessed amounts of *increasing adjustments that you have that arise, during that month, in relation to supplies that are taxable supplies under section 105‑5. (1A) You must pay each amount: (a) on or before the later of: (i) the 21st day after the end of the month; and (ii) the day the Commissioner gives notice of the relevant *assessment to you under section 155‑10 in Schedule 1 to the Taxation Administration Act 1953; and (b) at the place and in the manner specified by the Commissioner. (2) This section has effect despite Division 33 (which is about payments of GST).