A New Tax System (Goods and Services Tax) Act 1999
If a tax period applying to you is a *quarterly tax period, you must give your *GST return for the tax period to the Commissioner:
(a) as provided in the following table; or
(b) within such further period as the Commissioner allows.
|When quarterly GST returns must be given|
|Item||If this day falls within the quarterly tax period ...||Give the GST return to the Commissioner on or before this day:|
|1||1 September||the following 28 October|
|2||1 December||the following 28 February|
|3||1 March||the following 28 April|
|4||1 June||the following 28 July|
A tax period is a quarterly tax period if:
(a) it is a period of 3 months; or
(b) it would be a period of 3 months but for the application of section 27-30 or 27-35 .
Under section 27-30 , a tax period can be determined to take account of changes in tax periods. Under section 27-35 , the start or finish of a 3 month tax period can vary by up to 7 days from the start or finish of a normal quarter.