(1) You must give your * GST return for an * annual tax period to the Commissioner:
(a) if you are required under section 161 of the * ITAA 1936 to lodge a return in relation to a year of income corresponding to, or ending during, an annual tax period applying to you--within:
(i) the period, specified in the instrument made under that section, for you to lodge as required under that section; or
(ii) such further time as the Commissioner has permitted for you to lodge as required under that section; or
(b) if paragraph (a) does not apply--on or before the 28 February following the end of the annual tax period.
Note: Section 388- 55 in Schedule 1 to the Taxation Administration Act 1953 allows the Commissioner to defer the time for giving the GST return.
(2) This section has effect despite sections 31-8 and 31-10 (which are about when GST returns must be given).