A New Tax System (Goods and Services Tax) Act 1999
Your *GST return for a tax period must be in the *approved form.
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(Repealed by No 21 of 2015)
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