COV 21/03
Issued
30 Sep 2021
Start
01 Oct 2021
End
31 Mar 2022

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.

Goods and Services Tax Act 1985: S 15D(2)