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