CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
30Recovery of GST paid on behalf of another entity
Start here
Get a plain-English read of 30
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax Administration) Act 1999.
##### 30 Recovery of GST paid on behalf of another entity
If you pay a net amount, amount of GST or amount of penalty under this Part for or on behalf of another entity you may:
(a) recover the amount from the other entity as a debt (together with the cost of recovery) in any court of competent jurisdiction; or
(b) retain or deduct the amount out of money in your hands that belongs to, or is payable to, the other entity.