Entities covered by section 162-80 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 *financial year, 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
Section 255-10 in Schedule 1 to the Taxation Administration Act 1953 allows the Commissioner to defer the time for payment of the GST instalment.
You may pay by *electronic payment any *GST instalments 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.