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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