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  

31-25   Electronic lodgment of GST returns  

(1)  
You may give your * GST returns to the Commissioner by * lodging them electronically .

Note:

Section 388-75 in Schedule 1 to the Taxation Administration Act 1953 deals with signing returns.

(2)  


However, if your * GST turnover meets the * electronic lodgment turnover threshold , you must give your * GST returns to the Commissioner by * lodging them electronically , unless the Commissioner otherwise approves.
Note 1:

A penalty applies if you fail to lodge your GST return electronically as required - see section 288-10 in Schedule 1 to the Taxation Administration Act 1953 .

Note 2:

If you lodge your GST return electronically, you must also electronically notify the Commissioner of other BAS amounts - see section 388-80 in that Schedule.

(3)  
A * GST return is lodged electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner.

(4)  
The electronic lodgment turnover threshold is:


(a) $20 million; or


(b) such higher amount as the regulations specify.


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