(1) An * incapacitated entity is not required to give a * GST return for a tax period if:
(a) the entity's * net amount for the tax period is zero; and
(b) the entity does not have an * increasing adjustment that is attributable to the tax period; and
(c) the entity is not liable for GST that is attributable to the tax period.
(2) This section has effect despite section 31-5 (which is about who must give GST returns).