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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.60

When GST returns for GST instalment payers must be given

             (1)  You must give your * GST return for the * instalment 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 instalment tax period applying to you--within the period, specified in the notice published in the Gazette under that section, 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 instalment 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)  However, in relation to an * instalment tax period that:

                     (a)  ends on 30 June 2001; or

                     (b)  would have ended on 30 June 2001 but for the application of section 27-35;

the period referred to in paragraph (1)(a) that would otherwise end after 28 February 2002 is taken to end on that day.

Note:          Under section 27-35, the start or finish of a 3 month tax period could vary by up to 7 days from the start or finish of a normal quarter.

             (3)  This section has effect despite sections 31-8 and 31-10 (which are about when GST returns must be given).



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