Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 6 Calculating amounts of GST
A New Tax System (Goods and Services Tax) Act 1999
3 At the end of section 31-15
(3) The fact that, in your *GST return for the *tax period, your *net amount for the *tax period is worked out:
(a) in the way specified in section 17-5; and
(b) not in the way specified in the *approved form for a GST return;
does not prevent your GST return for the tax period being treated as being in the approved form.