(1) You must give your * GST return for the * instalment tax period to the Commissioner:
(a) if you are required under section 161 of the * ITAA 1936 to lodge a return in relation to a year of income corresponding to, or ending during, an instalment tax period applying to you--within the period, specified in the instrument made under that section, for you to lodge as required under that section; or
(b) if paragraph (a) does not apply--on or before the 28 February following the end of the instalment tax period.
Note: Section 388- 55 in Schedule 1 to the Taxation Administration Act 1953 allows the Commissioner to defer the time for giving the GST return.
(2) However, in relation to an * instalment tax period that:
(a) ends on 30 June 2001; or
(b) would have ended on 30 June 2001 but for the application of section 27- 35;
the period referred to in paragraph (1)(a) that would otherwise end after 28 February 2002 is taken to end on that day.
Note: Under section 27- 35, the start or finish of a 3 month tax period could vary by up to 7 days from the start or finish of a normal quarter.
(3) This section has effect despite sections 31-8 and 31-10 (which are about when GST returns must be given).