CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
24GST liabilities do not depend on assessment
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##### 24 GST liabilities do not depend on assessment
(1) Your liability to pay GST, and the time by which a net amount or an amount of GST must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Division.
(2) The Commissioner’s obligation to pay a net amount under section 35‑5 of the GST Act, and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Division.
> Note: However, an assessment can be used as evidence of liability: see section 59.