A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .Division 58 - Representatives of incapacitated entities
An *incapacitated entity is not required to give a *GST return for a tax period if:
(a) the entity ' s *net amount for the tax period is zero; and
(b) the entity does not have an *increasing adjustment that is attributable to the tax period; and
(c) the entity is not liable for GST that is attributable to the tax period. (2)
This section has effect despite section 31-5 (which is about who must give GST returns).