(1) You may give your * GST returns to the Commissioner by * lodging them electronically.
Note: Section 388- 75 in Schedule 1 to the Taxation Administration Act 1953 deals with signing returns.
(2) However, if your * GST turnover meets the * electronic lodgment turnover threshold, you must give your * GST returns to the Commissioner by * lodging them electronically, unless the Commissioner otherwise approves.
Note 1: A penalty applies if you fail to lodge your GST return electronically as required--see section 288-10 in Schedule 1 to the Taxation Administration Act 1953 .
Note 2: If you lodge your GST return electronically, you must also electronically notify the Commissioner of other BAS amounts--see section 388-80 in that Schedule.
(3) A * GST return is lodged electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner.
(4) The electronic lodgment turnover threshold is:
(a) $20 million; or
(b) such higher amount as the regulations specify.