A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.5 Who must give GST returns
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.5
Who must give GST returns(1) If you are * registered or * required to be registered, you must give to the Commissioner a * GST return for each tax period.
(2) You must give the return whether or not:
(a) your * net amount for the tax period is zero; or
(b) you are liable for the GST on any * taxable supplies that
are attributable to the tax period.