Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.65

             (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).