Document ID: chunk:federal_register_of_legislation:C2004C01268:clause:3_20
Version: federal_register_of_legislation:C2004C01268
Segment Type: clause
Provision Reference: sch 3 cl 20
Character Range: 110201–111089

20  Subsection 13‑5(3) in Schedule 1
Repeal the subsection, substitute:

 (3) Subject to subsections (4) and (5), the *personal services entity must pay the amount to the Commissioner by the end of the 21st day after the end of the *PAYG payment period.

Note: A different rule applies for alienated personal services payments that large withholders and medium withholders make during the 2000‑01 income year. See section 13‑20.

 (4) 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 *quarter;
the entity must pay that amount to the Commissioner as shown in the table:

Payments by *deferred BAS payers
Item                              If paragraph (4)(a) applies to the *quarter ending on:  the amount for this quarter must be paid by the end of: