Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:1_2
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 322484–323713

2                              When is the equivalent amount due and payable?                                                                                                                                           (a) in the sale case:
                                                                                                                                                                                                                        (i) if the liable collection agent must give a return for the month under subclause (3)—on the last day of the next calendar month; or
                                                                                                                                                                                                                        (ii) if the liable collection agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year; or
                                                                                                                                                                                                                        (b) in the export case—on the last day of the next calendar month