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. See also COV 21/03.
Tax Administration Act 1994: ss 6H and 6I
Goods and Services Tax Act 1985: ss 15(3) and 15D