A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  

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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