Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 58.55

  (1)   An * incapacitated entity is not required to give a * GST return for a tax period if:

  (a)   the entity's * net amount for the tax period is zero; and

  (b)   the entity does not have an * increasing adjustment that is attributable to the tax period; and

  (c)   the entity is not liable for GST that is attributable to the tax period.

  (2)   This section has effect despite section   31 - 5 (which is about who must give GST returns).