A New Tax System (Goods and Services Tax) Act 1999
31‑20 Additional GST returns31‑20 Additional GST returns
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31‑20 Additional GST returns
(1) You must, if required by the Commissioner, whether before or after the end of a tax period, give to the Commissioner, within the time required, a *GST return or a further or fuller GST return for the tax period or a specified period, whether or not you have given the Commissioner a GST return for the tax period under section 31‑5. (2) The *approved form for a further or fuller *GST return may require information to be provided relating to: (a) the tax period to which 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.