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

Chapter 4 - The special rules  

Part 4-6 - Special rules mainly about tax periods  


The special rules in this Part mainly modify the operation of Part 2-6 , but they may affect other Parts of Chapter 2 in minor ways.

Division 151 - Annual tax periods  

Subdivision 151-B - Consequences of electing to have annual tax periods  

151-45   When GST returns for annual tax periods must be given  

You must give your * GST return for an * annual tax period to the Commissioner:

(a)    if you are required under section 161 of the * ITAA 1936 to lodge a return in relation to a year of income corresponding to, or ending during, an annual tax period applying to you - within:

(i) the period, specified in the instrument made under that section, for you to lodge as required under that section; or

(ii) such further time as the Commissioner has permitted for you to lodge as required under that section; or

(b)    if paragraph (a) does not apply - on or before the 28 February following the end of the annual tax period.


Section 388-55 in Schedule 1 to the Taxation Administration Act 1953 allows the Commissioner to defer the time for giving the GST return.

This section has effect despite sections 31-8 and 31-10 (which are about when GST returns must be given).

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