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A New Tax System (Goods and Services Tax) Act 1999
58‑55 Incapacitated entities not require58‑55 Incapacitated entities not required to give GST returns in some cases
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58‑55 Incapacitated entities not required to give GST returns in some cases
(1) An *incapacitated entity is not required to give a *GST return for a tax period if: (a) the entity’s *net amount for the tax period is zero; and (b) the entity does not have an *increasing adjustment that is attributable to the tax period; and (c) the entity is not liable for GST that is attributable to the tax period. (2) This section has effect despite section 31‑5 (which is about who must give GST returns).