Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.35

             (1)  If you are a * resident agent who is acting as agent for a * non-resident, the Commissioner must determine that the tax periods that apply to you are each individual month if the Commissioner is satisfied that the non-resident's * GST turnover meets the * tax period turnover threshold.

Note:          Determining under this section the tax periods applying to you is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

             (2)  The determination takes effect on the day specified in the determination. However, the day specified must be 1 January, 1 April, 1 July or 1 October.

Note:          Deciding the date of effect of the determination is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

             (3)  This section has effect in addition to section 27-15 (which is about determination of one month tax periods).