Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_1
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 1
Character Range: 1077314–1078438

1                   When is the charge due and payable?  (a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:
                                                         (i) if the charge payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or
                                                         (ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or
                                                         (b) if the quarter is later than the threshold quarter in the financial year:
                                                         (i) if the charge payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or
                                                         (ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year