Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If you are a * GST instalment payer only for part of a * financial year, the * approved form for your * GST return for the * instalment tax period consisting of that part of the financial year may require that the return relate to:
(a) the instalment tax period; and
(b) the one or more preceding tax periods applying to you that fall within the financial year;
as if they are a single tax period consisting of the whole of the financial year.
(2) This section has effect in addition to, and does not limit
the scope of, section 31 - 15 (which is about the form and contents of
GST returns).