Delayed liquidation form filings attract monthly fees and GST when submitted after the applicable due date.
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....Forms due on or before 30 September 2026 under Regulation 47B of the Liquidation Process Regulations will incur a monthly delayed-filing fee, plus applicable GST, when submitted after their due date. The charge applies to every delayed submission, including filings made for correction or updating, and runs for each month of delay. This requirement commences the levy of fees for delayed filing of the prescribed liquidation forms.....
TaxTMI