Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_4:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 4 (pt 2/24)
Character Range: 796522–799157

not apply if the GST instalment quarter commences after:
 (a) the death or cessation occurred; or
 (b) the cancellation took effect.
 (3) This section has effect despite sections 27‑40 (which is about an entity's concluding tax period) and 162‑70.
 (4) However, this section does not affect the application of:
 (a) section 27‑39; or
 (b) if a *GST instalment payer for any reason ceases to exist—section 27‑40.

162‑90  The effect of incapacitation or cessation
 (1) If a *GST instalment payer becomes an *incapacitated entity, or for any reason ceases to exist, the GST instalment payer must give the *GST return, for the *instalment tax period that ends as a result, to the Commissioner:
 (a) on or before the 21st day of the month following the end of the instalment tax period; or
 (b) within such further period as the Commissioner allows.
 (2) If the *assessed net amount for the *instalment tax period is greater than zero, the *GST instalment payer must pay the assessed net amount to the Commissioner on or before the 21st day of the month following the end of the instalment tax period.
 (3) This section has effect despite sections 162‑60 (which is about when GST instalment payers must give GST returns) and 162‑110 (which is about when GST instalment payers must pay assessed net amounts).

162‑95  The effect of changing the membership of GST groups
 (1) If you are:
 (a) a *GST instalment payer; and
 (b) a *member of a *GST group whose membership changes during an *instalment tax period applying to you;
the instalment tax period ends when the membership of the GST group changes.
 (2) The *representative member of the *GST group must give the *GST return for the *instalment tax period to the Commissioner:
 (a) on or before the 21st day of the month following the end of the instalment tax period; or
 (b) within such further period as the Commissioner allows.
 (3) If the *assessed net amount for the *instalment tax period is greater than zero, the *representative member of the *GST group must pay the assessed net amount to the Commissioner on or before the 21st day of the month following the end of the instalment tax period.
 (4) This section has effect despite sections 162‑55 (which is about tax periods for GST instalment payers), 162‑60 (which is about when GST instalment payers must give GST returns) and 162‑110 (which is about when GST instalment payers must pay assessed net amounts).

162‑100  General interest charge on late payment
  If you fail to pay some or all of a *GST instalment by the time by which the GST instalment is due to be paid, you are liable to pay the *general interest charge