Time for payments to Commissioner for alienated personal services payments made during 2000‑01
13-20 Time for payments to Commissioner for alienated personal services payments made during 2000‑01
Subject to subsection (2), if:
a *personal services entity must, under section 13‑5, pay an amount for *alienated personal services payments it received during a particular *PAYG payment period; and
the period ends in a *quarter in the *financial year starting on 1 July 2000;
the payment must be paid to the Commissioner by the end of the 21st day after the end of the quarter.
If:
the *personal services entity is a *deferred BAS payer on the 21st day after the end of the *quarter; and
the quarter ends on 31st March or 30th June of 2001;
the payment must be paid to the Commissioner by the end of the 28th day after the end of that quarter.
This Act’s bill:Second reading speech
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