CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
35Time limit on recovering unpaid GST
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##### 35 Time limit on recovering unpaid GST
A net amount or an amount of GST that has not been paid within 4 years after the time when it became payable by you (together with any relevant penalty under section 40 for unpaid GST) ceases to be payable at the end of that period, unless:
(a) within that period the Commissioner has required payment of the amount by giving a notice to you; or
(b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.