Regulation 60
Estimation of output tax
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 94 of 188
Regulation 60
The Comptroller may allow a person to estimate the whole or any part of the person’s output tax for any period in cases where the Comptroller is satisfied that the person is not able to account for the exact amount of output tax chargeable in that period, provided that any such estimated amount is to be adjusted and exactly accounted for as tax chargeable in the next period thereafter or in such later period as the Comptroller may allow.