Document ID: chunk:federal_register_of_legislation:C2025C00126:section:3:p3
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 3 (pt 3/5)
Character Range: 134794–137361

or 1 October; and
 (b) must not be a day occurring earlier than 12 months after the determination took effect.
Note: Deciding the date of effect of the revocation is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).

27‑30  Tax periods determined by the Commissioner to take account of changes in tax periods
 (1) For the purpose of ensuring the effective operation of this Division where:
 (a) you become *registered or *required to be registered; or
 (b) the tax periods applying to you have changed;
the Commissioner may, by written notice given to you, determine that a period specified in the notice is a tax period that applies to you.
Note: Determining under this section a tax period applying to you is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
 (2) The period specified in the notice may start earlier than the day on which the notice is given to you.
 (3) However, the period specified in the notice:
 (a) must be less than 3 months; and
 (b) must not overlap with any part of any other tax period for which you have already given a *GST return to the Commissioner.
For the giving of GST returns to the Commissioner, see Division 31.

27‑35  Changing the days on which your tax periods end
 (1) You may change the day in each year on which a tax period would otherwise end. However:
 (a) the day must be no more than 7 days earlier or 7 days later than a day on which one of the tax periods that applies to you would otherwise end if the days were not changed; and
 (b) the change must be consistent with the commercial accounting periods that apply to you.
 (2) If the day on which a tax period ends is changed, the next tax period starts on the day after that day.

27‑37  Special determination of tax periods on request
 (1) The Commissioner may, in accordance with a request you make in the *approved form, determine the tax periods applying to you to be the tax periods specified in the request if the Commissioner is satisfied that:
 (a) your *GST turnover meets the *tax period turnover threshold; and
 (b) the tax periods specified in the request are consistent with the commercial accounting periods that apply to you; and
 (c) the tax periods specified in the request would, if determined under this section, result in 12 complete tax periods in each year; and
 (d) any other requirements specified in the regulations are complied with.
Note: Refusing a request for a determination under this section is a reviewable GST decision