Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.35

  (1)   If you are a * resident agent who is acting as agent for a * non - resident, the Commissioner must determine that the tax periods that apply to you are each individual month if the Commissioner is satisfied that the non - resident's * GST turnover meets the * tax period turnover threshold.

Note:   Determining under this section the tax periods applying to you is a reviewable GST decision (see Subdivision   110 - F in Schedule   1 to the Taxation Administration Act 1953 ).

  (2)   The determination takes effect on the day specified in the determination. However, the day specified must be 1   January, 1   April, 1   July or 1   October.

Note:   Deciding the date of effect of the determination is a reviewable GST decision (see Subdivision   110 - F in Schedule   1 to the Taxation Administration Act 1953 ).

  (3)   This section has effect in addition to section   27 - 15 (which is about determination of one month tax periods).