CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
41Penalty for failing to make electronic payment
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##### 41 Penalty for failing to make electronic payment
If you must pay a net amount by electronic payment under subsection 33‑10(2) of the GST Act and you pay it in some other way, you are liable to a penalty of 5 penalty units.
> Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.