Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 27.5

    The tax periods that apply to you are each period of 3 months ending on 31   March, 30   June, 30   September or 31   December in any year, except to the extent that:

  (a)   an election is in force under section   27 - 10; or

  (b)   the Commissioner determines otherwise under this Division.

Note:   Several provisions in Chapter   4 provide for different tax periods. In particular, Division   151 provides for annual tax periods.