Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_4:p4
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 4 (pt 4/5)
Character Range: 790714–793238

the *ITAA 1936 to lodge a return in relation to a year of income corresponding to, or ending during, an instalment tax period applying to you—within the period, specified in the instrument made under that section, for you to lodge as required under that section; or
 (b) if paragraph (a) does not apply—on or before the 28 February following the end of the instalment tax period.
Note: Section 388‑55 in Schedule 1 to the Taxation Administration Act 1953 allows the Commissioner to defer the time for giving the GST return.
 (2) However, in relation to an *instalment tax period that:
 (a) ends on 30 June 2001; or
 (b) would have ended on 30 June 2001 but for the application of section 27‑35;
the period referred to in paragraph (1)(a) that would otherwise end after 28 February 2002 is taken to end on that day.
Note: Under section 27‑35, the start or finish of a 3 month tax period could vary by up to 7 days from the start or finish of a normal quarter.
 (3) This section has effect despite sections 31‑8 and 31‑10 (which are about when GST returns must be given).

162‑65  The form and contents of GST returns for GST instalment payers
 (1) If you are a *GST instalment payer only for part of a *financial year, the *approved form for your *GST return for the *instalment tax period consisting of that part of the financial year may require that the return relate to:
 (a) the instalment tax period; and
 (b) the one or more preceding tax periods applying to you that fall within the financial year;
as if they are a single tax period consisting of the whole of the financial year.
 (2) This section has effect in addition to, and does not limit the scope of, section 31‑15 (which is about the form and contents of GST returns).

162‑70  Payment of GST instalments
 (1) If you are a *GST instalment payer, you must, for each *instalment tax period applying to you, pay to the Commissioner an amount (your GST instalment) for each *GST instalment quarter of the instalment tax period.
Note 1: GST instalments are worked out under Subdivision 162‑C.
Note 2: Entities covered by section 162‑80 only pay GST instalments on the last 2 GST instalment quarters.
 (2) These are the GST instalment quarters for an *instalment tax period:
 (a) the 3 months ending on 30 September during the period;
 (b) the 3 months 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