Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If a tax period applying to you is a * quarterly tax period, you must give your * GST return for the tax period to the Commissioner:
(a) as provided in the following table; or
(b) within such further period as the Commissioner allows.
When quarterly GST returns must be given | ||
Item | If this day falls within the quarterly tax period ... | Give the GST return to the Commissioner on or before this day: |
1 | 1 September | the following 28 October |
2 | 1 December | the following 28 February |
3 | 1 March | the following 28 April |
4 | 1 June | the following 28 July |
(2) A tax period is a quarterly tax period if:
(a) it is a period of 3 months; or
(b) it would be a period of 3 months but for the application of section 27 - 30 or 27 - 35.
Note: Under section 27 - 30, a tax period can be determined to take account of changes in tax periods. Under section 27 - 35, the start or finish of a 3 month tax period can vary by up to 7 days from the start or finish of a normal quarter.