Document ID: chunk:federal_register_of_legislation:C2025C00126:section:4:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 4 (pt 2/2)
Character Range: 164445–165869

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 *GST returns to the Commissioner by *lodging them electronically.
Note: Section 388‑75 in Schedule 1 to the Taxation Administration Act 1953 deals with signing returns.
 (2) However, if your *GST turnover meets the *electronic lodgment turnover threshold, you must give your *GST returns to the Commissioner by *lodging them electronically, unless the Commissioner otherwise approves.
Note 1: A penalty applies if you fail to lodge your GST return electronically as required—see section 288‑10 in Schedule 1 to the Taxation Administration Act 1953.
Note 2: If you lodge your GST return electronically, you must also electronically notify the Commissioner of other BAS amounts—see section 388‑80 in that Schedule.
 (3) A *GST return is lodged electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner.
 (4) The electronic lodgment turnover threshold is:
 (a) $20 million; or
 (b) such higher amount as the regulations specify.

31‑99  Special rules relating to GST returns
  Chapter 4 contains special rules relating to *GST returns, as follows:

Checklist of special rules
Item                        For this case …                            See: