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COV 20/11
04 Nov 2020
04 Nov 2020
31 Mar 2021

Variation of section 15D(2) of the Goods and Services Tax Act 1985 for applications to change GST taxable period

This COVID-19 variation determination recognises that the impact of COVID-19 means that some taxpayers may now wish to file on a one-monthly basis to provide earlier access to any GST refunds.  It allows the change of taxable period to take effect much sooner than would otherwise be the case. 

Tax Information Bulletin Vol 32 No 11 - December 2020

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