Document ID: chunk:federal_register_of_legislation:C2004C01268:clause:3_4
Version: federal_register_of_legislation:C2004C01268
Segment Type: clause
Provision Reference: sch 3 cl 4
Character Range: 111433–112011

4                                 30 June                                                 the following 28 July

 (5) If:
 (a) the *personal services entity is a *deferred BAS payer on the 21st day after the end of the *PAYG payment period; and
 (b) the personal services entity's PAYG payment period is a month;
the entity must pay that amount to the Commissioner:
 (c) by the end of the 28th day of the month following that period unless the PAYG payment period is a December; or
 (d) by the end of the 28th day of the next February if the PAYG payment period is a December.