159
In forceGST
Part 9Registration and funding
Division 7Administration of premiums/fees scheme
159 GST
(1)
A statutory payment under this Part is subject to any GST payable under A New Tax System (Goods and
Services Tax) Act 1999 (Commonwealth) and any such GST is additionally payable by an employer.
(2)
Subsection (1) does not extend to a fine or any penalty interest imposed under this Part.
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