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).