Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_4:p5
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 4 (pt 5/5)
Character Range: 793027–793677

ending on 31 December during the period;
 (c) the 3 months ending on 31 March during the period;
 (d) the 3 months ending on 30 June during the period.
 (3) However, if the *instalment tax period is only part of a *financial year, any 3 month periods referred to in subsection (2) that do not form part of the instalment tax period are not GST instalment quarters of the instalment tax period.
 (4) You must pay your *GST instalment to the Commissioner as follows:

When GST instalments must be paid
Item                               If the GST instalment quarter ends on this day …  Pay the GST instalment to the Commissioner on or before this day: