Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
If you are a *monthly payer, the instalment for an *instalment month that you are liable to pay is due on or before the 21st day of the next instalment month. 45-67(2)
(a) subsection (1) would, but for this subsection, have applied to you in relation to an *instalment month; but
(b) you are a *deferred BAS payer on the 21st day of the next instalment month;
the instalment for the month mentioned in paragraph (a) is instead due on or before:
(c) the 28th day of that next instalment month unless that next instalment month is January; or
(d) if that next instalment month is January - the next 28 February.
If you are the head company of a consolidated group to which Subdivision 45-Q applies, the instalment is due on or before the 21st day of that next month: see section 45-715 (as it has effect because of section 45-703 ).