Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p7
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 7/27)
Character Range: 722334–724806

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
 (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.

45‑65  Meaning of instalment month
  For an income year (whether it ends on 30 June or not), the following are instalment months:
 (a) the month that starts on the first day of the income year;
 (b) each subsequent month.
Note: For the meaning of month, see section 2G of the Acts Interpretation Act 1901.

45‑67  When monthly instalments are due—payers of monthly instalments

You are not a deferred BAS payer
 (1) If you are a *monthly payer, the instalment for an *instalment month that you are liable to pay is due on or before the 21st day of the next instalment month.
 (2) If:
 (a) subsection (1) would, but for this subsection, have applied to you in relation to an *instalment month; but
 (b) you are a *deferred BAS payer on the 21st day of the next instalment month;
the instalment for the month mentioned in paragraph (a) is instead due on or before:
 (c) the 28th day of that next instalment month unless that next instalment month is January; or
 (d) if that next instalment month is January—the next 28 February.
Note: 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 that next month: see section 45‑715 (as it has effect because of