Value Added Tax Consolidation Act 2010 section 76

Returns and remittances

Section 76 sets out the general rules on filing VAT returns and remitting VAT to the Collector-General, including the filing deadline, the obligations of liquidators and receivers, and the use of agents.

• Every accountable person must file a VAT return and pay the tax due by the 19th of the month following the end of each taxable period.
• A liquidator or receiver who disposes of an accountable person's assets or supplies services in the course of winding up the business must file a separate return and pay the VAT due by the same deadline, and may treat the tax paid as a necessary disbursement from the disposal proceeds or service income.
• The accountable person whose assets are being disposed of by a liquidator or receiver must exclude those transactions from his or her own VAT return.
• An agent acting under an accountable person's authority may file a VAT return on the accountable person's behalf, and any return so filed is treated as if it had been filed by the accountable person.