A New Tax System (Goods and Services Tax) Act 1999
If you are * registered or * required to be registered , you must give to the Commissioner a * GST return for each tax period.
(2)
You must give the return whether or not:
(a) your * net amount for the tax period is zero; or
(b) you are liable for the GST on any * taxable supplies that are attributable to the tax period.
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