Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.10

When GST returns must be given--other tax periods

             (1)  You must give your * GST return for a tax period (other than a * quarterly tax period) to the Commissioner:

                     (a)  on or before the 21st day of the month following the end of that tax period; or

                     (b)  within such further period as the Commissioner allows.

             (2)  However, if the tax period ends during the first 7 days of a month, you must give the * GST return to the Commissioner:

                     (a)  on or before the 21st day of that month; or

                     (b)  within such further period as the Commissioner allows.



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