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

Chapter 2 - The basic rules  

Part 2-6 - Tax periods  

Division 27 - How to work out the tax periods that apply to you  

27-30   Tax periods determined by the Commissioner to take account of changes in tax periods  


For the purpose of ensuring the effective operation of this Division where:

(a) you become * registered or * required to be registered ; or

(b) the tax periods applying to you have changed;

the Commissioner may, by written notice given to you, determine that a period specified in the notice is a tax period that applies to you.


Determining under this section a tax period applying to you is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

The period specified in the notice may start earlier than the day on which the notice is given to you.

However, the period specified in the notice:

(a) must be less than 3 months; and

(b) must not overlap with any part of any other tax period for which you have already given a * GST return to the Commissioner.

For the giving of GST returns to the Commissioner, see Division 31 .

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