A New Tax System (Goods and Services Tax) Act 1999
Note:Division 162 - Payment of GST by instalments Subdivision 162-B - Consequences of electing to pay GST by instalments 162-60 When GST returns for GST instalment payers must be given (1)
You must give your * GST return for the * instalment tax period to the Commissioner: (a) if you are required under section 161 of the * ITAA 1936 to lodge a return in relation to a year of income corresponding to, or ending during, an instalment tax period applying to you - within the period, specified in the instrument made under that section, for you to lodge as required under that section; or (b) if paragraph (a) does not apply - on or before the 28 February following the end of the instalment tax period.
However, in relation to an *instalment tax period that: (a) ends on 30 June 2001; or (b) would have ended on 30 June 2001 but for the application of section 27-35 ;
the period referred to in paragraph (1)(a) that would otherwise end after 28 February 2002 is taken to end on that day.
Under section 27-35 , the start or finish of a 3 month tax period could vary by up to 7 days from the start or finish of a normal quarter.(3)
This section has effect despite sections 31-8 and 31-10 (which are about when GST returns must be given).