A New Tax System (Goods and Services Tax) Act 1999
Note:
The special rules in this Part mainly modify the operation of Part 2-7 , but they may affect other Parts of Chapter 2 in minor ways.
Division 162 - Payment of GST by instalments Subdivision 162-B - Consequences of electing to pay GST by instalments 162-65 The form and contents of GST returns for GST instalment payers (1)If you are a * GST instalment payer only for part of a * financial year , the * approved form for your * GST return for the * instalment tax period consisting of that part of the financial year may require that the return relate to:
(a) the instalment tax period; and
(b) the one or more preceding tax periods applying to you that fall within the financial year;
as if they are a single tax period consisting of the whole of the financial year.
(2)
This section has effect in addition to, and does not limit the scope of, section 31-15 (which is about the form and contents of GST returns).
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