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A New Tax System (Goods and Services Tax) Act 1999
35‑10 When entitlement arises35‑10 When entitlement arises
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35‑10 When entitlement arises
Your entitlement to be paid an amount under section 35‑5 arises when the Commissioner gives you notice of the *assessment of your *net amount for the tax period.
Note: In certain circumstances, the Commissioner is treated as having given you notice of the assessment when you give to the Commissioner your GST return (see section 155‑15 in Schedule 1 to the Taxation Administration Act 1953).