A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules  

Part 2-6 - Tax periods  

Division 27 - How to work out the tax periods that apply to you  

27-5   General rule - 3 month tax periods  
The tax periods that apply to you are each period of 3 months ending on 31 March, 30 June, 30 September or 31 December in any year, except to the extent that:

(a) an election is in force under section 27-10 ; or

(b) the Commissioner determines otherwise under this Division.


Several provisions in Chapter 4 provide for different tax periods. In particular, Division 151 provides for annual tax periods.

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