A New Tax System (Goods and Services Tax) Act 1999
If a tax period applying to you is a *quarterly tax period, you must give your *GST return for the tax period to the Commissioner:
(a) as provided in the following table; or
(b) within such further period as the Commissioner allows.
| When quarterly GST returns must be given | ||
| Item | If this day falls within the quarterly tax period … | Give the GST return to the Commissioner on or before this day: |
| 1 | 1 September | the following 28 October |
| 2 | 1 December | the following 28 February |
| 3 | 1 March | the following 28 April |
| 4 | 1 June | the following 28 July |
(2)
A tax period is a quarterly tax period if:
(a) it is a period of 3 months; or
(b) it would be a period of 3 months but for the application of section 27-30 or 27-35 .
Note:
Under section 27-30 , a tax period can be determined to take account of changes in tax periods. Under section 27-35 , the start or finish of a 3 month tax period can vary by up to 7 days from the start or finish of a normal quarter.
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