ATO Interpretative Decision

ATO ID 2001/481

Goods and Services Tax

GST and obligation to lodge GST returns
FOI status: may be released

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CAUTION: This is an edited and summarised record of a Tax Office decision. This record is not published as a form of advice. It is being made available for your inspection to meet FOI requirements, because it may be used by an officer in making another decision.

This ATOID provides you with the following level of protection:

If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.

Issue

Is the entity, a supplier of goods and services, obliged to give the Commissioner GST returns under section 31-5 of the A New Tax System (Goods & Services Tax) Act 1999 (GST Act), when it is not registered nor required to be registered for goods and services tax (GST)?

Decision

No, the entity is not obliged to give the Commissioner GST returns under section 31-5 of the GST Act when it is not registered nor required to be registered for GST.

Facts

The entity is a supplier of goods and services.

The entity is not registered nor required to be registered for GST.

Reasons for Decision

Under section 31-5 of the GST Act, if an entity is registered or required to be registered, the entity must give to the Commissioner a GST return for each tax period.

The entity is not registered nor required to be registered for GST, and therefore is not obliged to give to the Commissioner a GST return.

Date of decision: 6 September 2001

Legislative References:
A New Tax System (Goods & Services Tax) Act 1999
section 31-5

Keywords
Goods & services tax
GST returns, payments and refunds
GST returns

Business Line: GST

Date of publication: 19 October 2001

ISSN: 1445-2782

history

	Date:	Version:
You are here	6 September 2001	Original statement
	13 September 2005	Archived

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