Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxYou are not a deferred BAS payer
45-61(1)
Subject to subsection (2), if you are:
(a) a *quarterly payer who pays on the basis of instalment income; or
(b) a *quarterly payer who pays 4 instalments annually on the basis of GDP-adjusted notional tax; or
(c) a *quarterly payer who pays 2 instalments annually on the basis of GDP-adjusted notional tax;
the instalment for an *instalment quarter that you are liable to pay is due on or before the 21st day of the month after the end of that quarter.
Note:
You are only liable to pay instalments for the third and fourth instalment quarters in an income year if you are a quarterly payer who pays 2 instalments annually on the basis of GDP-adjusted notional tax. See section 45-50 .
You are a deferred BAS payer
45-61(2)
If:
(a) subsection (1) would, but for this subsection, have applied to you in relation to an *instalment quarter; but
(b) you are a *deferred BAS payer on the 21st day of the month after the end of that quarter;
the instalment for that quarter is instead due on or before:
(c) the 28th day of the month after the end of that quarter unless all or a part of a December falls within the last month of that quarter; or
(d) if all or a part of a December falls within the last month of that quarter - the next 28 February.
Note 1:
You are only liable to pay instalments for the third and fourth instalment quarters in an income year if you are a quarterly payer who pays 2 instalments annually on the basis of GDP-adjusted notional tax. See section 45-50 .
Note 2:
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 the month after the end of the quarter: see section 45-715 .
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