Document ID: chunk:federal_register_of_legislation:C2025C00126:section:4:p1
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 4 (pt 1/2)
Character Range: 162146–164669

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.

31‑10  When GST returns must be given—other tax periods
 (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.

31‑15  The form and contents of GST returns
 (1) Your *GST return for a tax period must be in the *approved form.
 (2) However, if during the tax period:
 (a) you are not liable for the GST on any *taxable supplies, and you did not make any supplies that would have been taxable supplies had they not been *GST‑free or *input taxed; and
 (b) you are not liable for the GST on any *taxable importations the GST on which is payable at the time when GST on taxable supplies is normally payable; and
 (c) you are not entitled to the input tax credits on any *creditable acquisitions or *creditable importations;
you may give your *GST return for the period to the Commissioner in the manner the Commissioner requires.

31‑20  Additional GST returns
 (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.

31‑25  Electronic lodgment of GST returns
 (1) You may give your