COV 20/03
Issued
06 Jun 2020

Variation of the application of s 15D(2) Goods and Services Tax Act 1985 to extend time to make an application to change GST taxable period

This variation enables a change from 6-month taxable periods to take effect before the end of the taxable period in which the application is made.

Tax Information Bulletin Vol 32 No 6 - July 2020

Tax Administration Act 1994: ss 6H and 6I
Goods and Services Tax Act 1985: s 15D