Commonwealth Consolidated Acts

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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

                   If:

                     (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


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