Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.15

             (1)  Your * GST return for a tax period must be in the * approved form.

             (2)  However, if during the tax period:

                     (a)  you are not liable for the GST on any * taxable supplies, and you did not make any supplies that would have been taxable supplies had they not been * GST-free or * input taxed; and

                     (b)  you are not liable for the GST on any * taxable importations the GST on which is payable at the time when GST on taxable supplies is normally payable; and

                     (c)  you are not entitled to the input tax credits on any * creditable acquisitions or * creditable importations;

you may give your * GST return for the period to the Commissioner in the manner the Commissioner requires.