Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5
Character Range: 160454–161787

5                           Sale of freehold interests etc.                                     Division 75

Part 2‑7—Returns, payments and refunds

Division 31—GST returns

31‑1  What this Division is about
       This Division is about your obligation (if you are registered or required to be registered) to give to the Commissioner GST returns for each tax period.
For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.

31‑5  Who must give GST returns
 (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.

31‑8  When GST returns must be given—quarterly tax periods
 (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: