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

Chapter 4 - The special rules  

Part 4-7 - Special rules mainly about returns, payments and refunds  


The special rules in this Part mainly modify the operation of Part 2-7 , but they may affect other Parts of Chapter 2 in minor ways.

Division 162 - Payment of GST by instalments  

Subdivision 162-B - Consequences of electing to pay GST by instalments  

162-70   Payment of GST instalments  

If you are a * GST instalment payer , you must, for each * instalment tax period applying to you, pay to the Commissioner an amount (your GST instalment ) for each * GST instalment quarter of the instalment tax period.

Note 1:

GST instalments are worked out under Subdivision 162-C .

Note 2:

Entities covered by section 162-80 only pay GST instalments on the last 2 GST instalment quarters.

These are the GST instalment quarters for an *instalment tax period:

(a) the 3 months ending on 30 September during the period;

(b) the 3 months ending on 31 December during the period;

(c) the 3 months ending on 31 March during the period;

(d) the 3 months ending on 30 June during the period.

However, if the * instalment tax period is only part of a * financial year , any 3 month periods referred to in subsection (2) that do not form part of the instalment tax period are not GST instalment quarters of the instalment tax period.

You must pay your * GST instalment to the Commissioner as follows:

When GST instalments must be paid
Item If the GST instalment quarter ends on this day … Pay the GST instalment to the Commissioner on or before this day:
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


Section 255-10 in Schedule 1 to the Taxation Administration Act 1953 allows the Commissioner to defer the time for payment of the GST instalment.

You may pay by * electronic payment any * GST instalments payable by you. Any amounts of a GST instalment that you do not pay by electronic payment must be paid in the manner determined in writing by the Commissioner.

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