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 45-60  

45-60   MEANING OF INSTALMENT QUARTER  

For an income year (whether it ends on 30 June or not), the following are the instalment quarters :

(a) your first instalment quarter consists of the first 3 months of the income year; and

(b) your second instalment quarter consists of the fourth, fifth and sixth months of the income year; and

(c) your third instalment quarter consists of the seventh, eighth and ninth months of the income year; and

(d) your fourth instalment quarter consists of the tenth, 11th and 12th months of the income year.