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

Chapter 4 - The special rules  

Part 4-7 - Special rules mainly about returns, payments and refunds  


The special rules in this Part mainly modify the operation of Part 2-7 , but they may affect other Parts of Chapter 2 in minor ways.

Division 162 - Payment of GST by instalments  

Subdivision 162-B - Consequences of electing to pay GST by instalments  

162-60   When GST returns for GST instalment payers must be given  

You must give your * GST return for the * instalment 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 instalment tax period applying to you - within the period, specified in the instrument made under that section, 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 instalment 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.

However, in relation to an *instalment tax period that:

(a)    ends on 30 June 2001; or

(b)    would have ended on 30 June 2001 but for the application of section 27-35 ;

the period referred to in paragraph (1)(a) that would otherwise end after 28 February 2002 is taken to end on that day.


Under section 27-35 , the start or finish of a 3 month tax period could vary by up to 7 days from the start or finish of a normal quarter.

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

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