A New Tax System (Goods and Services Tax) Act 1999
Note:
The special rules in this Part mainly modify the operation of Part 2-6 , but they may affect other Parts of Chapter 2 in minor ways.
Division 151 - Annual tax periodsDiv 151 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after:
Subdiv 151-B inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after:
You must give your * GST return for an * annual tax period to the Commissioner: (a) if you are required under section 161 of the * ITAA 1936 to lodge a return in relation to a year of income corresponding to, or ending during, an annual tax period applying to you - within:
(i) the period, specified in the instrument made under that section, for you to lodge as required under that section; or
(b) if paragraph (a) does not apply - on or before the 28 February following the end of the annual tax period.
(ii) such further time as the Commissioner has permitted for you to lodge as required under that section; or
Note:
Section 388-55 in Schedule 1 to the Taxation Administration Act 1953 allows the Commissioner to defer the time for giving the GST return.
S 151-45(1) amended by No 64 of 2020, s 3 and Sch 3 item 153, by substituting " instrument made " for " notice published in the Gazette " in para (a)(i), effective 1 October 2020.
(2)
This section has effect despite sections 31-8 and 31-10 (which are about when GST returns must be given).
S 151-45 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after:
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