A New Tax System (Goods and Services Tax) Act 1999 s 162-25(3)

GST and exercise of discretion to allow late election to pay GST by instalments: Activity Statement posted but not received by Tax Office

GST and exercise of discretion to allow late election to pay GST by instalments: Activity Statement lodged late due to serious illness

GST and exercise of discretion to allow late election to pay GST by instalments: instalment paid but activity statement unintentionally not lodged