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

S 31-20(1) substituted by No 39 of 2012, s 3 and Sch 1 item 45, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 31-20(1) formerly read:

(1)
In addition to the *GST returns required under section 31-5, you must give to the Commissioner such further or fuller GST returns as the Commissioner directs you to give (including any GST return in your capacity as agent or trustee).

S 31-20(2) substituted by No 73 of 2001, s 3 and Sch 1 item 5, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 31-20(2) formerly read:

(2)
The Commissioner may direct that a *GST return given under this section need not state your *net amount for a tax period for which a GST return has been given under section 31-15.

S 31-20(2) inserted by No 176 of 1999, s 3 and Sch 1 item 45, effective 1 July 2000.