S 31-15(1) substituted by No 73 of 2001, s 3 and Sch 1 item 4, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001. S 31-15(1) formerly read:
(1) Your *GST return for a tax period must:
(a) be in the *approved form; and
(b) state your *net amount for the tax period; and
(c) set out such other information as the approved form requires; and
(d) be signed in accordance with section 388-75 in Schedule 1 to the Taxation Administration Act 1953.
S 31-15(1) amended by No 92 of 2000, s 3 and Sch 9 item 1, by substituting "section 388-75 in Schedule 1 to the Taxation Administration Act 1953" for "section 31-30" in para (d), applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year.
S 31-15(3) repealed by No 21 of 2015, s 3 and Sch 7 item 2, applicable in relation to tax periods starting after 19 March 2015. S 31-15(3) formerly read:
(3) The fact that, in your *GST return for the *tax period, your *net amount for the *tax period is worked out:
(a) in the way specified in section 17-5; and
(b) not in the way specified in the *approved form for a GST return;
does not prevent your GST return for the tax period being treated as being in the approved form.
S 31-15(3) inserted by No 92 of 2000, s 3 and Sch 6 item 3, effective 1 July 2000.