A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
-
The basic rules
Part 2-7
-
Returns, payments and refunds
Division 31
-
GST returns
31-1
What this Division is about
This Division is about your obligation (if you are registered or required to be registered) to give to the Commissioner GST returns for each tax period.
For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953 .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.