Entities covered by
only pay GST instalments on the last 2 GST instalment quarters.
These are the
GST instalment quarters
for an *instalment tax period:
(a) the 3 months ending on 30 September during the period;
(b) the 3 months ending on 31 December during the period;
(c) the 3 months ending on 31 March during the period;
(d) the 3 months ending on 30 June during the period.
However, if the *
instalment tax period
is only part of a *
, any 3 month periods referred to in subsection (2) that do not form part of the instalment tax period are not GST instalment quarters of the instalment tax period.
If the GST instalment quarter ends on this day
Pay the GST instalment to the Commissioner on or before this day:
the following 28 October
the following 28 February
the following 28 April
the following 28 July
Taxation Administration Act 1953
allows the Commissioner to defer the time for payment of the GST instalment.
You may pay by *
payable by you. Any amounts of a GST instalment that you do not pay by electronic payment must be paid in the manner determined in writing by the Commissioner.