Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 557595–559215

4                              Thursday or Friday                              The first Thursday after that day

Medium withholders
 (2) Subject to subsection (2A), a *medium withholder must pay to the Commissioner an amount that it withholds during a month under Division 12 (other than section 12‑175 or 12‑180) by the end of the 21st day of the next month.
 (2A) If a *medium withholder:
 (a) withholds an amount during a month under Division 12 (other than section 12‑175 or 12‑180); and
 (b) is a *deferred BAS payer on the 21st day of the month (the next month) following that month;
the medium withholder must pay that amount to the Commissioner by the end of the 28th day of:
 (c) the next month unless the amount is withheld during December; or
 (d) the next February if the amount is withheld during December.

Small withholders
 (3) Subject to subsection (4), if a *small withholder withholds an amount under Division 12 (other than section 12‑175 or 12‑180) during a month in a *quarter, it must pay the amount to the Commissioner by the end of the 21st day of the month after the end of that quarter.
 (4) If a *small withholder:
 (a) withholds an amount under Division 12 (other than section 12‑175 or 12‑180) during a month in a *quarter; and
 (b) is a *deferred BAS payer on the 21st day of the month after the end of that quarter;
the small withholder must pay that amount to the Commissioner as shown in the table:

Payments by *deferred BAS payers
Item                              If the amount is withheld during the *quarter ending on:  the amount must be paid to the Commissioner by the end of: