Annotated GST Act – Chapter 2 – Part 2-7 – Divisions 31 – 35

Division 31 – GST returns

31.1     What this Division is about

31.5     Who must give GST returns

31.8     When GST returns must be given – quarterly tax periods

31.10   When GST returns must be given – other tax periods

31.15   The form and contents of GST returns

31.20   Additional GST returns

31.25   Electronic lodgement of GST returns

31.30   GST returns treated as being duly made

31,99   Special rules relating to GST returns

Division 33 – Payments of GST

33.1     What this Division is about

33.3     When payments of assessed net amounts must be made – quarterly tax periods

33.5     When payments of assessed net amounts must be made – other tax periods

33.10   How payment of assessed net amounts are made

33.15   Payment of assessed GST on importations

GST Regulations

33.15.01   Purpose of division

33.15.02   Application for approval

33.15.03   Requirement for approval

33.15.04   Bank guarantee requirement

33.15.05   Decision on application – notice and date of effect

33.15.06   Approved entities to deal electronically with Customs and the Commissioner

33.15.07   Due date for deferred payments

33.15.08   Revocation of approval

33.15.09   Review of decisions

33.99   Special rules relating to payments of GST

Division 35 – Refunds

35.1     What this Division is about

35.5     Entitlement to refund

Cases

Commissioner of Taxation v Multiflex Pty Ltd [2011] FCAFC 142 – in the absence of an assessment, where the taxpayer had lodged a BAS showing an entitled to a refund under s 35-5, the Commissioner must pay the refund – taxpayer entitled to order of mandamus requiring payment (*Note – s 8AAZLGA subsequently introduced into the TAA)

35.10   When entitlement arises

35.99   Special rules relating to refunds

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