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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