A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
44 At the end of section 31-10
(2) However, if the tax period ends during the first 7 days of a month, you must give the *GST return to the Commissioner:
(a) on or before the 21st day of that month; or
(b) within such further period as the Commissioner allows.
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