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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 151.45

When GST returns for annual tax periods must be given

             (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 notice published in the Gazette 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).



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