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 2-10 - PAY AS YOU GO (PAYG) INSTALMENTS  

Division 45 - Instalment payments  

Subdivision 45-B - When instalments are due  

SECTION 45-67   WHEN MONTHLY INSTALMENTS ARE DUE - PAYERS OF MONTHLY INSTALMENTS  

You are not a deferred BAS payer

45-67(1)  
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)  
If:


(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.

Note:

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 ).


 

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