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  

31-15   The form and contents of GST returns  

(1)  


Your *GST return for a tax period must be in the *approved form.

(2)  
However, if during the tax period:


(a) you are not liable for the GST on any * taxable supplies , and you did not make any supplies that would have been taxable supplies had they not been * GST-free or * input taxed ; and


(b) you are not liable for the GST on any * taxable importations the GST on which is payable at the time when GST on taxable supplies is normally payable; and


(c) you are not entitled to the input tax credits on any * creditable acquisitions or * creditable importations ;

you may give your * GST return for the period to the Commissioner in the manner the Commissioner requires.

(3)  
(Repealed by No 21 of 2015)


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