New South Wales Consolidated Acts

INSURANCE PROTECTION TAX ACT 2001 - SECT 15

15 Payment of tax by quarterly instalments

(1) The tax payable under this Act by an insurer is to be paid by quarterly instalments.

(2) Each instalment is to be a quarter of the tax, disregarding any remainder, together, in the case of the first instalment, with the remainder.

(3) The instalments are payable by 15 September, 15 December, 15 March and 15 June.