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A New Tax System (Goods and Services Tax) Act 1999
54‑60 Payments of GST relating to GST br54‑60 Payments of GST relating to GST branches
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54‑60 Payments of GST relating to GST branches
(1) If an entity has a *GST branch and the *assessed net amount relating to the *GST branch for a tax period is greater than zero: (a) the entity must pay that assessed net amount to the Commissioner; and (b) Division 33 applies to payment of that amount as if it were a payment the entity was obliged to make under section 33‑3 or 33‑5 (as the case requires). (2) This section has effect despite Division 33 (which is about payments of GST).