Fringe Benefits Tax Assessment Act 1986

PART VII - COLLECTION AND RECOVERY OF TAX  

Division 2 - Collection by instalments  

Subdivision A - General  

SECTION 103   WHEN INSTALMENT OF TAX PAYABLE  

103(1)    
Subject to this Division, the 4 instalments of tax payable in respect of a year of tax are due and payable as follows:

When instalments of tax are due and payable
Item	This instalment …	is due and payable on:
1	first instalment	21 July in that year of tax
2	second instalment	21 October in that year of tax
3	third instalment	21 January in that year of tax
4	fourth instalment	21 April in the next year of tax

103(2)    

Despite subsection (1), and subject to this Division, if an employer is a deferred BAS payer on the day specified as the day on which an instalment is due and payable under subsection (1), that instalment is instead due and payable as specified in the following table:

When instalments of tax are due and payable
Item	If subsection (2) applies to this instalment:	The instalment is due and payable on:
1	first instalment	28 July in that year of tax
2	second instalment	28 October in that year of tax
3	third instalment	28 February in that year of tax
4	fourth instalment	28 April in the next year of tax

Note:

For provisions about collection and recovery of instalments of fringe benefits tax, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .