S 31-30 repealed by No 2 of 2015, s 3 and Sch 2 item 21, effective 1 July 2015. S 31-30 formerly read:
31-30 GST returns treated as being duly made
purporting to be made or signed by or on behalf of an entity is treated as having been duly made by the entity or with the entity
s authority until the contrary is proved.
S 31-30 inserted by No 39 of 2012, s 3 and Sch 1 item 46, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.
Former s 31-30 repealed by No 92 of 2000, s 3 and Sch 9 item 5, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year. S 31-30 formerly read:
31-30 Signing GST returns
You must sign your *GST returns unless they are *lodged electronically.
Any *GST return of yours that is *lodged electronically:
if you give it to the Commissioner
must contain your *electronic signature; or
if a *registered tax agent gives it to the Commissioner on your behalf
must contain the registered tax agent
s electronic signature.