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

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  


The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .

Division 58 - Representatives of incapacitated entities  

58-55   Incapacitated entities not required to give GST returns in some cases  

An *incapacitated entity is not required to give a *GST return for a tax period if:

(a) the entity ' s *net amount for the tax period is zero; and

(b) the entity does not have an *increasing adjustment that is attributable to the tax period; and

(c) the entity is not liable for GST that is attributable to the tax period.

This section has effect despite section 31-5 (which is about who must give GST returns).

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