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A New Tax System (Goods and Services Tax) Act 1999
78‑85 GST returns78‑85 GST returns
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78‑85 GST returns
(1) If, during a month: (a) an entity makes any *taxable supplies under section 78‑50; or (b) an entity has any *increasing adjustments that arise in relation to any such supplies (whether made in that month or a previous month); and the entity is not *registered or *required to be registered during that month, it must give to the Commissioner a *GST return, within 21 days after the end of the month, relating to those supplies it made in that month and those adjustments. (3) This section has effect despite sections 31‑5 and 31‑10 (which are about giving GST returns).