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  

31-8   When GST returns must be given - quarterly tax periods  

(1)  
If a tax period applying to you is a *quarterly tax period, you must give your *GST return for the tax period to the Commissioner:


(a) as provided in the following table; or


(b) within such further period as the Commissioner allows.


When quarterly GST returns must be given
Item If this day falls within the quarterly tax period ... Give the GST return to the Commissioner on or before this day:
1 1 September the following 28 October
2 1 December the following 28 February
3 1 March the following 28 April
4 1 June the following 28 July

(2)  
A tax period is a quarterly tax period if:


(a) it is a period of 3 months; or


(b) it would be a period of 3 months but for the application of section 27-30 or 27-35 .

Note:

Under section 27-30 , a tax period can be determined to take account of changes in tax periods. Under section 27-35 , the start or finish of a 3 month tax period can vary by up to 7 days from the start or finish of a normal quarter.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.