• How do you work out your varied instalment amount for the quarter?

    Quarter 1

    For the quarter ending 30 September, the varied instalment amount should be your estimated annual GST liability × 25%.

    Quarter 2

    For the quarter ending 31 December, the varied instalment amount should be your estimated annual GST liability × 50%, less the GST instalments already paid or payable for the year.

    Quarter 3

    For the quarter ending 31 March, the varied instalment amount should be your estimated annual GST liability × 75%, less the GST instalments already paid or payable for the year.

    Quarter 4

    For the quarter ending 30 June, the varied instalment amount should be your estimated annual GST liability × 100%, less the GST instalments already paid or payable for the year.

      Last modified: 20 May 2014QC 16431