A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
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The basic rules
Part 2-7
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Returns, payments and refunds
Division 31
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GST returns
31-25
Electronic lodgment of GST returns
(1)
You may give your * GST returns to the Commissioner by * lodging them electronically .
(2)
However, if your * GST turnover meets the * electronic lodgment turnover threshold , you must give your * GST returns to the Commissioner by * lodging them electronically , unless the Commissioner otherwise approves.
(3)
A * GST return is lodged electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner.
(4)
The electronic lodgment turnover threshold is:
(a) $20 million; or
(b) such higher amount as the regulations specify.
You may give your * GST returns to the Commissioner by * lodging them electronically .
Note:
Section 388-75 in Schedule 1 to the Taxation Administration Act 1953 deals with signing returns.
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However, if your * GST turnover meets the * electronic lodgment turnover threshold , you must give your * GST returns to the Commissioner by * lodging them electronically , unless the Commissioner otherwise approves.
Note 1:
A penalty applies if you fail to lodge your GST return electronically as required - see section 288-10 in Schedule 1 to the Taxation Administration Act 1953 .
Note 2:
If you lodge your GST return electronically, you must also electronically notify the Commissioner of other BAS amounts - see section 388-80 in that Schedule.
(3)
A * GST return is lodged electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner.
(4)
The electronic lodgment turnover threshold is:
(a) $20 million; or
(b) such higher amount as the regulations specify.
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