Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.10

  (1)   You must give your * GST return for a tax period (other than a * quarterly tax period) to the Commissioner:

  (a)   on or before the 21st day of the month following the end of that tax period; or

  (b)   within such further period as the Commissioner allows.

  (2)   However, if the tax period ends during the first 7 days of a month, you must give the * GST return to the Commissioner:

  (a)   on or before the 21st day of that month; or

  (b)   within such further period as the Commissioner allows.