A New Tax System (Goods and Services Tax) Act 1999
(Repealed by No 2 of 2015)
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View history noteS 31-30 repealed by No 2 of 2015, s 3 and Sch 2 item 21, effective 1 July 2015. S 31-30 formerly read:
31-30 GST returns treated as being duly made
A
*
GST return
purporting to be made or signed by or on behalf of an entity is treated as having been duly made by the entity or with the entity
'
s authority until the contrary is proved.
S 31-30 inserted by No 39 of 2012, s 3 and Sch 1 item 46, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.
Former s 31-30 repealed by No 92 of 2000, s 3 and Sch 9 item 5, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year. S 31-30 formerly read:
31-30 Signing GST returns
(1)
You must sign your * GST returns unless they are * lodged electronically.
(2)
Any * GST return of yours that is * lodged electronically:
(a) if you give it to the Commissioner - must contain your * electronic signature; or
(b) if a * registered tax agent gives it to the Commissioner on your behalf - must contain the registered tax agent ' s electronic signature.
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