A New Tax System (Goods and Services Tax) Act 1999
You may give your * GST returns to the Commissioner by * lodging them electronically .
Note:
Section 388-75 in Schedule 1 to the Taxation Administration Act 1953 deals with signing returns.
View history note
Hide history note(2)
However, if your * GST turnover meets the * electronic lodgment turnover threshold , you must give your * GST returns to the Commissioner by * lodging them electronically , unless the Commissioner otherwise approves.
Note 1:
A penalty applies if you fail to lodge your GST return electronically as required - see section 288-10 in Schedule 1 to the Taxation Administration Act 1953 .
Note 2:
If you lodge your GST return electronically, you must also electronically notify the Commissioner of other BAS amounts - see section 388-80 in that Schedule.
(3)
A * GST return is lodged electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner.
(4)
The electronic lodgment turnover threshold is:
(a) $20 million; or
(b) such higher amount as the regulations specify.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
