Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.8

  (1)   If a tax period applying to you is a * quarterly tax period, you must give your * GST return for the tax period to the Commissioner:

  (a)   as provided in the following table; or

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

 

When quarterly GST returns must be given
Item	If this day falls within the quarterly tax period ...	Give the GST return to the Commissioner on or before this day:
1	1   September	the following 28   October
2	1   December	the following 28   February
3	1   March	the following 28   April
4	1   June	the following 28   July

  (2)   A tax period is a quarterly tax period if:

  (a)   it is a period of 3 months; or

  (b)   it would be a period of 3 months but for the application of section   27 - 30 or 27 - 35.

Note:   Under section   27 - 30, a tax period can be determined to take account of changes in tax periods. Under section   27 - 35, the start or finish of a 3 month tax period can vary by up to 7 days from the start or finish of a normal quarter.