Document ID: chunk:federal_register_of_legislation:C2004A01369:clause:1_11:p5
Version: federal_register_of_legislation:C2004A01369
Segment Type: clause
Provision Reference: sch 1 cl 11 (pt 5/5)
Character Range: 14002–15626

changes.

 (2) The *representative member of the *GST group must give the *GST return for the *annual tax period to the Commissioner:
 (a) on or before the 21st day of the month following the end of the annual tax period; or
 (b) within such further period as the Commissioner allows.

 (3) If the *net amount for the *annual tax period is greater than zero, the *representative member of the *GST group must pay the net amount to the Commissioner on or before the 21st day of the month following the end of the annual tax period.

 (4) This section has effect despite sections 151‑40 (which is about annual tax periods), 151‑45 (which is about when GST returns for annual tax periods must be given) and 151‑50 (which is about when payments of net amounts for annual tax periods must be made).

151‑70  The effect of changing the membership of GST groups—tax periods for the remainder of a financial year

 (1) If an *annual tax period applying to you ends under section 151‑65 other than at the end of a *financial year, the remainder of that financial year constitutes one or more tax periods applying to you.

 (2) Those one or more tax periods are the tax periods that would have applied to you, in respect of the remainder of the *financial year, if this Division had never applied.

 (3) However, if the *annual tax period ends other than immediately before the start of a tax period referred to in subsection (2), that tax period so referred to is taken to start immediately after the end of the annual tax period.

 (4) Subsection (3) has effect despite sections 27‑5, 27‑10 and 27‑15 (which are about tax periods).