Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If a tax period applying to you is a * quarterly tax period, you must give your * GST return for the tax period to the Commissioner:
(a) as provided in the following table; or
(b) within such further period as the Commissioner allows.
|
When quarterly GST returns must be given | ||
|
Item |
If this day falls within the quarterly tax period ... |
Give the GST return to the Commissioner on or before this day: |
|
1 |
1 September |
the following 28 October |
|
2 |
1 December |
the following 28 February |
|
3 |
1 March |
the following 28 April |
|
4 |
1 June |
the following 28 July |
(2) A tax period is a quarterly tax period if:
(a) it is a period of 3 months; or
(b) it would be a period of 3 months but for the application of section 27-30 or 27- 35.
Note: Under section 27-30, a tax period can be determined to take account of changes in tax periods. Under section 27- 35, the start or finish of a 3 month tax period can vary by up to 7 days from the start or finish of a normal quarter.