Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_2
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 2
Character Range: 865677–868905

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 quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or
                                                                                                                                                                                                                            (ii) if the liable collection agent must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year; or
                                                                                                                                                                                                                            (b) in the export case where the quarter is the threshold quarter in the calendar year for the charge payer or any earlier quarter in the year:
                                                                                                                                                                                                                            (i) if the exporting agent must give a return for the threshold quarter under subclause (3)—on the last day of the first calendar month after the end of the threshold quarter; or
                                                                                                                                                                                                                            (ii) if the exporting agent must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year; or
                                                                                                                                                                                                                            (c) in the export case where the quarter is later than the threshold quarter in the calendar year for the charge payer:
                                                                                                                                                                                                                            (i) if the exporting agent must give a return for the later quarter under subclause (3)—on the last day of the first calendar month after the end of the later quarter; or
                                                                                                                                                                                                                            (ii) if the exporting agent must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year