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A New Tax System (Goods and Services Tax) Act 1999
31‑5 Who must give GST returns31‑5 Who must give GST returns
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31‑5 Who must give GST returns
(1) If you are *registered or *required to be registered, you must give to the Commissioner a *GST return for each tax period. (2) You must give the return whether or not: (a) your *net amount for the tax period is zero; or (b) you are liable for the GST on any *taxable supplies that are attributable to the tax period.