Select Luxury Items Tax Act

Marginal note:Filing of return

• 55 (1) Every person that is registered or required to be registered under this Division must file a return with the Minister for each reporting period of the person. The return is to be filed on or before the last day of the first month after the end of the reporting period.

• Marginal note:Filing of return — non-registered persons

  (2) Every person that is not registered and not required to be registered under this Division must file a return with the Minister for each reporting period of the person in which tax (other than tax under section 20) becomes payable by the person. The return is to be filed on or before the last day of the first month after the end of the reporting period.

• Marginal note:Filing of return — regulations

  (3) Despite subsections (1) and (2), if prescribed circumstances exist, a return for a reporting period that is a prescribed reporting period is to be filed with the Minister in accordance with prescribed rules.

• Marginal note:No requirement to file – aircraft and vessels

  (3.1) Despite subsection (1), a return for a reporting period of a person that begins after December 2025 is not required to be filed if

  • (a) the person is registered under this Division as a vendor in respect of subject aircraft or subject vessels;

  • (b) the person is neither registered nor required to be registered under this Division as a vendor in respect of subject vehicles; and

  • (c) no tax becomes payable by the person during the reporting period.

• Marginal note:Filing not required — regulations

  (4) Despite subsections (1) and (2), if prescribed circumstances exist, a return for a reporting period that is a prescribed reporting period is not required to be filed.