A New Tax System (Goods and Services Tax) Act 1999
48‑60 GST returns48‑60 GST returns
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48‑60 GST returns
(1) If you are a *member of a *GST group during the whole of a tax period, you are not required to give to the Commissioner a *GST return for that tax period, unless you are the *representative member of the group during that period.
Note: If you were not a member of a GST group during the whole of a tax period, you are still obliged to give a GST return for the tax period, and (because of section 48‑51) your net amount for the tax period will take into account your liabilities and entitlements relating to the one or more parts of the tax period during which you were not a member.
(2) This section has effect despite section 31‑5 (which is about who must give GST returns).