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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.65 The form and contents of GST returns for GST instalment payers

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.65

The form and contents of GST returns for GST instalment payers

  (1)   If you are a * GST instalment payer only for part of a * financial year, the * approved form for your * GST return for the * instalment tax period consisting of that part of the financial year may require that the return relate to:

  (a)   the instalment tax period; and

  (b)   the one or more preceding tax periods applying to you that fall within the financial year;

as if they are a single tax period consisting of the whole of the financial year.

  (2)   This section has effect in addition to, and does not limit the scope of, section   31 - 15 (which is about the form and contents of GST returns).

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