Taxation Administration Act 1953

Subject to subsection (2), if you are:

a *quarterly payer who pays on the basis of instalment income; or

a *quarterly payer who pays 4 instalments annually on the basis of GDP‑adjusted notional tax; or

a *quarterly payer who pays 2 instalments annually on the basis of GDP‑adjusted notional tax;

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 45‑50.

If:

subsection (1) would, but for this subsection, have applied to you in relation to an *instalment quarter; but

you are a *deferred BAS payer on the 21st day of the month after the end of that quarter;

the 28th day of the month after the end of that quarter unless all or a part of a December falls within the last month of that quarter; or

if all or a part of a December falls within the last month of that quarter—the next 28 February.

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 45‑50.

If you are the head company of a consolidated group to which Subdivision 45‑Q applies, the instalment is due on or before the 21st day of the month after the end of the quarter: see section 45‑715.