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  

31-10   When GST returns must be given - other tax periods  

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History

S 31-10 heading substituted by No 73 of 2001, s 3 and Sch 1 item 2, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 31-10 heading formerly read:

When GST returns must be given

(1)    

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You must give your * GST return for a tax period (other than a *quarterly tax period) to the Commissioner:

(a) on or before the 21st day of the month following the end of that tax period; or

(b) within such further period as the Commissioner allows.

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History

S 31-10(1) amended by No 73 of 2001, s 3 Sch 1 item 3, by inserting ``(other than a *quarterly tax period)'' after ``a tax period'', applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

(2)    

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However, if the tax period ends during the first 7 days of a month, you must give the * GST return to the Commissioner:

(a) on or before the 21st day of that month; or

(b) within such further period as the Commissioner allows.

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History

S 31-10(2) inserted by No 176 of 1999, s 3 and Sch 1 item 44, effective 1 July 2000.

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