A New Tax System (Goods and Services Tax) Act 1999
You must, if required by the Commissioner, whether before or after the end of a tax period, give to the Commissioner, within the time required, a * GST return or a further or fuller GST return for the tax period or a specified period, whether or not you have given the Commissioner a GST return for the tax period under section 31-5 .
The * approved form for a further or fuller * GST return may require information to be provided relating to:
(a) the tax period to which the return relates; or
(b) one or more preceding tax periods; or
(c) both the tax period to which the return relates, and one or more preceding tax periods.
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