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

Chapter 2 - The basic rules  

Part 2-1 - The central provisions  

Division 7 - The central provisions  

7-10   Tax periods  
Every entity that is * registered , or * required to be registered , has tax periods applying to it.

For registration, see Part 2-5 .

For tax periods, see Part 2-6 .