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  

31-5   Who must give GST returns  

(1)  
If you are * registered or * required to be registered , you must give to the Commissioner a * GST return for each tax period.

(2)  
You must give the return whether or not:


(a) your * net amount for the tax period is zero; or


(b) you are liable for the GST on any * taxable supplies that are attributable to the tax period.


 

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