Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 105.15

GST returns

  (1)   If, during a month:

  (a)   you make any * taxable supplies under section   105 - 5; or

  (b)   you have any * increasing adjustments that arise in relation to any such supplies (whether made in that month or a previous month);

and you are not * registered or * required to be registered during that month, you must give to the Commissioner a * GST return, within 21 days after the end of the month, relating to those supplies you made in that month and those adjustments.

  (3)   This section has effect despite sections   31 - 5 and 31 - 10 (which are about giving GST returns).


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