A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 105 - Supplies in satisfaction of debts  

105-15   GST returns  

(1)    
If, during a month:

(a) you make any * taxable supplies under section 105-5 ; or

(b) you have any * increasing adjustments that arise in relation to any such supplies (whether made in that month or a previous month);

and you are not * registered or * required to be registered during that month, you must give to the Commissioner a * GST return , within 21 days after the end of the month, relating to those supplies you made in that month and those adjustments.

(2)    

(Repealed by No 73 of 2001)

(3)    

This section has effect despite sections 31-5 and 31-10 (which are about giving GST returns).