Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.5

  (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.