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

S 31-15(1) substituted by No 73 of 2001, s 3 and Sch 1 item 4, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 31-15(1) formerly read:

(1)
Your *GST return for a tax period must:

(a) be in the *approved form; and

(b) state your *net amount for the tax period; and

(c) set out such other information as the approved form requires; and

(d) be signed in accordance with section 388-75 in Schedule 1 to the Taxation Administration Act 1953 .

S 31-15(1) amended by No 92 of 2000, s 3 and Sch 9 item 1, by substituting " section 388-75 in Schedule 1 to the Taxation Administration Act 1953 " for " section 31-30 " in para (d), 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S 31-15(3) repealed by No 21 of 2015, s 3 and Sch 7 item 2, applicable in relation to tax periods starting after 19 March 2015. S 31-15(3) formerly read:

(3)
The fact that, in your * GST return for the * tax period , your * net amount for the * tax period is worked out:

(a) in the way specified in section 17-5 ; and

(b) not in the way specified in the * approved form for a GST return;

does not prevent your GST return for the tax period being treated as being in the approved form.

S 31-15(3) inserted by No 92 of 2000, s 3 and Sch 6 item 3, effective 1 July 2000.