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  

31-20   Additional GST returns  


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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