Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.5

Who must give GST returns

  (1)   If you are * registered or * required to be registered, you must give to the Commissioner a * GST return for each tax period.

  (2)   You must give the return whether or not:

  (a)   your * net amount for the tax period is zero; or

  (b)   you are liable for the GST on any * taxable supplies that are attributable to the tax period.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback