Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 6   Calculating amounts of GST

A New Tax System (Goods and Services Tax) Act 1999

3   At the end of section 31-15

Add:

(3) The fact that, in your *GST return for the *tax period, your *net amount for the *tax period is worked out:

(a) in the way specified in section 17-5; and

(b) not in the way specified in the *approved form for a GST return;

does not prevent your GST return for the tax period being treated as being in the approved form.