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A New Tax System (Goods and Services Tax) Act 1999
31‑1 What this Division is about31‑1 What this Division is about
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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.