Document ID: chunk:federal_register_of_legislation:C2004C01268:clause:1_6
Version: federal_register_of_legislation:C2004C01268
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 5362–6366

6  After section 33‑1
Insert:

33‑3  When payments of net amounts must be made—quarterly tax periods

  If:
 (a) the *net amount for a tax period applying to you is greater than zero; and
 (b) the tax period is a *quarterly tax period;
you must pay the net amount to the Commissioner as follows:

When quarterly GST payments must be made
                                          Item  If this day falls within the quarterly tax period …  Pay the net amount to the Commissioner on or before this day:
                                          1     1 September                                          the following 28 October
                                          2     1 December                                           the following 28 February
                                          3     1 March                                              the following 28 April
                                          4     1 June                                               the following 28 July