Document ID: chunk:federal_register_of_legislation:C2004C01268:clause:1_1
Version: federal_register_of_legislation:C2004C01268
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 3209–4661

1  After section 31‑5
Insert:

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:
                                          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.