Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p6
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 6/27)
Character Range: 719991–722566

Subject to subsection (4), you are liable to pay an instalment for an *instalment quarter in an income year if, at the end of that instalment quarter, you are:
 (a) a *quarterly payer who pays 4 instalments annually on the basis of GDP‑adjusted notional tax; or
 (b) a *quarterly payer who pays on the basis of instalment income.
 (2) Subject to subsection (4), you are liable to pay an instalment for an *instalment quarter that is the third or fourth instalment quarter in an income year if, at the end of that quarter, you are a *quarterly payer who pays 2 instalments annually on the basis of GDP‑adjusted notional tax.
 (2A) Subject to subsection (4), you are liable to pay an instalment for an *instalment month if, at the end of that month, you are a *monthly payer.
 (3) Subject to subsection (4), you are liable to pay an instalment for an income year if, at the end of the *starting instalment quarter in that year, you are an *annual payer.
 (4) You are only liable to pay an instalment for an *instalment quarter, an *instalment month or an income year if:
 (a) the Commissioner has given you an instalment rate; and
 (b) the Commissioner has not withdrawn your instalment rate before the end of that quarter, month or year.

45‑60  Meaning of instalment quarter
  For an income year (whether it ends on 30 June or not), the following are the instalment quarters:
 (a) your first instalment quarter consists of the first 3 months of the income year; and
 (b) your second instalment quarter consists of the fourth, fifth and sixth months of the income year; and
 (c) your third instalment quarter consists of the seventh, eighth and ninth months of the income year; and
 (d) your fourth instalment quarter consists of the tenth, 11th and 12th months of the income year.

45‑61  When quarterly instalments are due—payers of quarterly instalments

You are not a deferred BAS payer
 (1) Subject to subsection (2), if you are:
 (a) a *quarterly payer who pays on the basis of instalment income; or
 (b) a *quarterly payer who pays 4 instalments annually on the basis of GDP‑adjusted notional tax; or
 (c) a *quarterly payer who pays 2 instalments annually on the basis of GDP‑adjusted notional tax;
the instalment for an *instalment quarter that you are liable to pay is due on or before the 21st day of the month after the end of that quarter.
Note: You are only liable to pay instalments for the third and fourth instalment quarters in an income year if you are a quarterly payer who pays 2 instalments annually on the basis of GDP‑adjusted notional tax. See section