61Requirement to lodge returns

#### 61 Requirement to lodge returns (1) A person who is a monthly remitter for a month during which the person becomes liable to tax must lodge a return within 21 days after the end of the month. (2) A person who is a quarterly remitter for a sales tax quarter during which the person becomes liable to tax must, within 21 days after the end of the quarter, lodge either: (a) a return for the quarter; or (b) a separate monthly return for each month in the quarter. (2A) In addition to the returns required under subsections (1) and (2), a person who becomes liable to tax in respect of a dealing with Part 7A goods during a month must lodge a return within 21 days after the end of the month, or such further time as the Commissioner allows. (3) In addition to the returns required under subsections (1), (2) and (2A) the Commissioner may direct a person to lodge such further or fuller return as the Commissioner requires (including a return in the person’s capacity as agent or trustee). (4) In this section, tax does not include tax payable on a customs dealing.