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COV 21/03
30 Sep 2021
01 Oct 2021
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.

Tax Information Bulletin Vol 33 No 10 - November 2021

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