SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 5 - COLLECTION AND RECOVERY

Division 1 - Returns

SECTION 61 (Repealed by 101 of 2006) REQUIREMENT TO LODGE RETURNS

61(1) [Monthly remitter]

A person who is a monthly remitter for a month during which the person becomes liable to tax must lodge a return within 21 days after the end of the month.

61(2) [Quarterly remitter]

A person who is a quarterly remitter for a sales tax quarter during which the person becomes liable to tax must, within 21 days after the end of the quarter, lodge either:

(a) a return for the quarter; or

(b) a separate monthly return for each month in the quarter.

61(2A) [Dealings with Part 7A goods]

In addition to the returns required under subsections (1) and (2), a person who becomes liable to tax in respect of a dealing with Part 7A goods during a month must lodge a return within 21 days after the end of the month, or such further time as the Commissioner allows.

View history note

61(3) [Commissioner may direct further or fuller return]

In addition to the returns required under subsections (1), (2) and (2A), the Commissioner may direct a person to lodge such further or fuller return as the Commissioner requires (including a return in the person's capacity as agent or trustee).

View history note

61(4) [``tax'']

In this section, ``tax'' does not include tax payable on a customs dealing.

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