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  

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If:

(a) the * assessed net amount for a tax period applying to you is greater than zero; and

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(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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History

S 33-3 amended by No 39 of 2012, s 3 and Sch 1 items 50 to 52, by substituting " *assessed net amount " for " *net amount " in para (a), " must pay the assessed net amount " for " must pay the net amount " and " assessed net amount " for " net amount " in the table, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 33-3 inserted by No 73 of 2001, s 3 and Sch 1 item 6, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

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