Commonwealth Consolidated Acts

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

  (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).