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