Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 61

61.(1) A person who is a monthly remitter for a month during which the person
becomes liable to tax must lodge a return within 21 days after the end of the
month.

(2) A person who is a quarterly remitter for a sales tax quarter during which
the person becomes liable to tax must, within 21 days after the end of the
quarter, lodge either:

   (a)  a return for the quarter; or

   (b)  a separate monthly return for each month in the quarter.

(3) In addition to the returns required under subsections (1) and (2), the
Commissioner may direct a person to lodge such further or fuller return as the
Commissioner requires (including a return in the person's capacity as agent or
trustee).

(4) In this section, "tax" does not include tax payable on a customs dealing.