A New Tax System (Goods and Services Tax) Act 1999
31‑15 The form and contents of GST retur31‑15 The form and contents of GST returns
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31‑15 The form and contents of GST returns
(1) Your *GST return for a tax period must be in the *approved form. (2) However, if during the tax period: (a) you are not liable for the GST on any *taxable supplies, and you did not make any supplies that would have been taxable supplies had they not been *GST‑free or *input taxed; and (b) you are not liable for the GST on any *taxable importations the GST on which is payable at the time when GST on taxable supplies is normally payable; and (c) you are not entitled to the input tax credits on any *creditable acquisitions or *creditable importations; you may give your *GST return for the period to the Commissioner in the manner the Commissioner requires.