SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 5 - COLLECTION AND RECOVERY

Division 1 - Returns

SECTION 61 (Repealed by 101 of 2006)   REQUIREMENT TO LODGE RETURNS  

61(1)  [Monthly remitter]  

A person who is a monthly remitter for a month during which the person becomes liable to tax must lodge a return within 21 days after the end of the month.

61(2)  [Quarterly remitter]  

A person who is a quarterly remitter for a sales tax quarter during which the person becomes liable to tax must, within 21 days after the end of the quarter, lodge either:

(a)  a return for the quarter; or

(b)  a separate monthly return for each month in the quarter.

61(2A)  [Dealings with Part 7A goods]  

In addition to the returns required under subsections (1) and (2), a person who becomes liable to tax in respect of a dealing with Part 7A goods during a month must lodge a return within 21 days after the end of the month, or such further time as the Commissioner allows.

61(3)  [Commissioner may direct further or fuller return]  

In addition to the returns required under subsections (1), (2) and (2A), the Commissioner may direct a person to lodge such further or fuller return as the Commissioner requires (including a return in the person's capacity as agent or trustee).

61(4)  [``tax'']  

In this section, ``tax'' does not include tax payable on a customs dealing.