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

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 31 - GST returns  

31-8   When GST returns must be given - quarterly tax periods  

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.

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