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A New Tax System (Goods and Services Tax) Act 1999
31‑10 When GST returns must be given—oth31‑10 When GST returns must be given—other tax periods
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31‑10 When GST returns must be given—other tax periods
(1) You must give your *GST return for a tax period (other than a *quarterly tax period) to the Commissioner: (a) on or before the 21st day of the month following the end of that tax period; or (b) within such further period as the Commissioner allows. (2) However, if the tax period ends during the first 7 days of a month, you must give the *GST return to the Commissioner: (a) on or before the 21st day of that month; or (b) within such further period as the Commissioner allows.