Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 16 - Payer ' s obligations and rights  

Subdivision 16-B - To pay withheld amounts to the Commissioner  

When and how to pay amounts to the Commissioner

SECTION 16-75   WHEN AMOUNTS MUST BE PAID TO COMMISSIONER  

Large withholder

16-75(1)    

A * large withholder must pay to the Commissioner as shown in the table an amount it withholds under Division 12 (other than section 12-175 or 12-180 ) during a month.

Payments by large withholders
Item	If the amount is withheld on this day of week:	It must be paid to the Commissioner on or before:
1	Saturday or Sunday	The second Monday after that day
2	Monday or Tuesday	The first Monday after that day
3	Wednesday	The second Thursday after that day
4	Thursday or Friday	The first Thursday after that day

Medium withholders

16-75(2)    

Subject to subsection (2A), a * medium withholder must pay to the Commissioner an amount that it withholds during a month under Division 12 (other than section 12-175 or 12-180 ) by the end of the 21st day of the next month.

16-75(2A)    

If a * medium withholder:

(a) withholds an amount during a month under Division 12 (other than section 12-175 or 12-180 ); and

(b) is a * deferred BAS payer on the 21st day of the month (the next month ) following that month;

the medium withholder must pay that amount to the Commissioner by the end of the 28th day of:

(c) the next month unless the amount is withheld during December; or

(d) the next February if the amount is withheld during December.

Small withholders

16-75(3)    

Subject to subsection (4), if a * small withholder withholds an amount under Division 12 (other than section 12-175 or 12-180 ) during a month in a * quarter, it must pay the amount to the Commissioner by the end of the 21st day of the month after the end of that quarter.

16-75(4)    

If a * small withholder:

(a) withholds an amount under Division 12 (other than section 12-175 or 12-180 ) during a month in a * quarter; and

(b) is a * deferred BAS payer on the 21st day of the month after the end of that quarter;

the small withholder must pay that amount to the Commissioner as shown in the table:

Payments by * deferred BAS payers
Item	If the amount is withheld during the * quarter ending on:	the amount must be paid to the Commissioner by the end of:
1	30 September	the following 28 October
2	31 December	the following 28 February
3	31 March	the following 28 April
4	30 June	the following 28 July

Payment of income of closely held trust

16-75(5)    

A trustee must pay to the Commissioner an amount the trustee withholds under section 12-175 or 12-180 from a payment made during an income year. The trustee must do so:

(a) by the end of the 28th day of the next month following the day by which the trustee was required to give to the Commissioner a report under subsection 16-152(1) for the income year; or

(b) within a longer period allowed by the Commissioner.