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  

Note:

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  

162-65   The form and contents of GST returns for GST instalment payers  

(1)    
If you are a * GST instalment payer only for part of a * financial year , the * approved form for your * GST return for the * instalment tax period consisting of that part of the financial year may require that the return relate to:

(a) the instalment tax period; and

(b) the one or more preceding tax periods applying to you that fall within the financial year;

as if they are a single tax period consisting of the whole of the financial year.

(2)    
This section has effect in addition to, and does not limit the scope of, section 31-15 (which is about the form and contents of GST returns).