• Quarterly instalments

    If you're required or choose to pay quarterly, we will send you either an activity statement or an instalment notice at the end of each quarter.

    You need to pay the amount due, by the date shown on the statement or notice. The amount will be 25% of your PAYG instalment liability for the income year.

    If you receive an activity statement, you will need to complete it and return it to us. If you receive an instalment notice, you only need to return the notice to us if you're varying the amount.

    Due dates for most taxpayers are set out below. Different dates apply to businesses that pay GST monthly, and to taxpayers with a substituted accounting period. If you pay GST monthly the due date will be printed on your activity statement (and it's usually the 21st of the month).

    Due dates for quarterly instalments – for most taxpayers

    The following table shows the due dates for quarterly instalments that apply to most taxpayers.

    Quarter

    Period

    Due date

    1

    July–September

    28 October

    2

    October–December

    28 February

    3

    January–March

    28 April

    4

    April–June

    28 July

    See also:

    Last modified: 30 Nov 2015QC 45465