A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 33.3 When payments of assessed net amounts must be made--quarterly tax periods
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 33.3
When payments of assessed net amounts must be made--quarterly tax periods(a) the * assessed net amount for a tax period applying to you is greater than zero; and
(b) the tax period is a * quarterly tax period;
you must pay the assessed net amount to the Commissioner as follows:
When quarterly GST payments must be made | ||
Item | If this day falls within the quarterly tax period ... | Pay the assessed net amount to the Commissioner on or before this day: |
1 | 1 September | the following 28 October |
2 | 1 December | the following 28 February |
3 | 1 March | the following 28 April |
4 | 1 June | the following 28 July |