Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.20

  (1)   You must, if required by the Commissioner, whether before or after the end of a tax period, give to the Commissioner, within the time required, a * GST return or a further or fuller GST return for the tax period or a specified period, whether or not you have given the Commissioner a GST return for the tax period under section   31 - 5.

  (2)   The * approved form for a further or fuller * GST return may require information to be provided relating to:

  (a)   the tax period to which the return relates; or

  (b)   one or more preceding tax periods; or

  (c)   both the tax period to which the return relates, and one or more preceding tax periods.