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A New Tax System (Goods and Services Tax) Act 1999
35‑1 What this Division is about35‑1 What this Division is about
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35‑1 What this Division is about
This Division is about the Commissioner’s obligation to pay to you your entitlements to input tax credits that remain after off‑setting amounts of GST. The obligation to pay arises for any of your assessed net amounts that are less than zero.