45-a - basic rules 45-20 information to be given to the commissioner by certain payers section 45-20 information to be given to the commissioner by certain payers subdivision 45-a - basic rules division 45 - instalment payments part 2-10 - pay as you go (payg) instalments chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953 taxation administration 1953 1 - collection and recovery of income tax and other liabilities 2 - collection, recovery and administration of income tax 2-10 - pay as you go (payg) instalments 45 - instalment payments 33-15.03 requirements for approval & 33-15.08 revocation of approval 33-15.08(1) section 33-15.03 requirements for approval & 33-15.08 revocation of approval subsection 33-15.08(1) division 33 - payments of gst part 2-7 - returns, payments and refunds to the a new tax system (goods and services tax) regulations 1999 a new tax system (goods and services tax) regulations 1999 2-7 - returns, payments and refunds 33 - payments of gst c - working out the amount of instalments 112 estimated tax 112(1) (employer may estimate tax) 112(1)(b)(ii) paragraph 112(1)(b)(ii) section 112 estimated tax subsection 112(1) (employer may estimate tax) subdivision c - working out the amount of instalments division 2 - collection by instalments part vii - collection and recovery of tax to the fringe benefits tax assessment act 1986 fringe benefits tax assessment 1986 vii - collection and recovery of tax 2 - collection by instalments 29-b - accounting on a cash basis 29-40 choosing to account on a cash basis & 29-45 permission to account on a cash basis 29-40(3) section 29-40 choosing to account on a cash basis & 29-45 permission to account on a cash basis subsection 29-40(3) subdivision 29-b - accounting on a cash basis division 29 - what is attributable to tax periods part 2-6 - tax periods chapter 2 - the basic rules to the a new tax system (goods and services tax) act 1999 section 328-110 meaning of small business entity subsection 328-110(4) subdivision 328-c - what is a small business entity division 328 - small business entities part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 a new tax system (goods and services tax) 1999 2 - the basic rules 2-6 - tax periods 29 - what is attributable to tax periods 33-15 payments of amounts of gst on importations section 33-15 payments of amounts of gst on importations division 33 - payments of gst part 2-7 - returns, payments and refunds chapter 2 - the basic rules to the a new tax system (goods and services tax) act 1999 division 162 - payment of gst by instalments part 4-7 - special rules mainly about returns, payments and refunds chapter 4 - the special rules to the a new tax system (goods and services tax) act 1999 a new tax system (goods and services tax) 1999 2 - the basic rules 2-7 - returns, payments and refunds 33 - payments of gst 31-15 the form and contents of gst returns section 31-15 the form and contents of gst returns division 31 - gst returns part 2-7 - returns, payments and refunds chapter 2 - the basic rules to the a new tax system (goods and services tax) act 1999 subdivision 38-e - exports and other supplies for consumption outside australia division 38 - gst-free supplies part 3-1 - supplies that are not taxable supplies chapter 3 - the exemptions to the a new tax system (goods and services tax) act 1999 a new tax system (goods and services tax) 1999 2 - the basic rules 2-7 - returns, payments and refunds 31 - gst returns part 4a early payments of fuel tax credits arising between 1 july 2006 and 30 june 2008 schedule 3 fuel credits arising from before 1 july 2006 and until 1 july 2012 to the fuel tax (consequential and transitional provisions) act 2006 (73 of 2006) fuel tax (consequential and transitional provisions) 2006 (73 of 2006) 3 fuel credits arising from before 1 july 2006 and until 1 july 2012 4a early payments of fuel tax credits arising between 1 july 2006 and 30 june 2008 41-a-entitlement rules for fuel tax credits 41-5 fuel tax credit for fuel to be used in carrying on your enterprise & 41-10 fuel tax credit for fuel to be sold or packaged section 41-5 fuel tax credit for fuel to be used in carrying on your enterprise & 41-10 fuel tax credit for fuel to be sold or packaged subdivision 41-a-entitlement rules for fuel tax credits division 41-fuel tax credits for business taxpayers and non-profit bodies part 3-1-basic rules chapter 3-fuel tax credits to the fuel tax act 2006 energy grants (credits) scheme regulations 2003 fuel tax 2006 3-fuel tax credits 3-1-basic rules 41-fuel tax credits for business taxpayers and non-profit bodies division 5 - taxable supplies of luxury cars & 7 - taxable importations of luxury cars part 2 - luxury car tax to the a new tax system (luxury car tax) act 1999 a new tax system (luxury car tax) 1999 2 - luxury car tax 5 - taxable supplies of luxury cars & 7 - taxable importations of luxury cars 15-b - change of use adjustments 15-30 changes of use - supplies of luxury cars section 15-30 changes of use - supplies of luxury cars subdivision 15-b - change of use adjustments division 15 - adjustments part 3 - paying the luxury car tax to the a new tax system (luxury car tax) act 1999 a new tax system (luxury car tax) 1999 3 - paying the luxury car tax 15 - adjustments 11-5 what is a creditable acquisition? section 11-5 what is a creditable acquisition? division 11 - creditable acquisitions part 2-2 - supplies and acquisitions chapter 2 - the basic rules to the a new tax system (goods and services tax) act 1999 section 31-15 the form and contents of gst returns division 31 - gst returns part 2-7 - returns, payments and refunds chapter 2 - the basic rules to the a new tax system (goods and services tax) act 1999 a new tax system (goods and services tax) 1999 2 - the basic rules 2-2 - supplies and acquisitions 11 - creditable acquisitions 9-30(1) section 9-30(1) division 38 goods service tax act 38 the legislative provisions in relation to annual gst reporting are contained in division 151 of a new tax system (goods and services tax) act 1999. eligible clients are able to elect to have annual tax periods apply. this means they will calculate and report their gst on an annual gst return only, and pay any gst liability (or claim a refund) on an annual basis. sections 162-a; 162-b and 162-c a new tax system (goods and services tax) act 1999 section 31-15 of a new tax system (goods and services tax) act 1999 division 5 to the a new tax system( wine equalisation tax) act 1999 a new tax system( wine equalisation tax) act 1999 5 2-15 and 17-10 section 2-15 and 17-10 to the a new tax system( wine equalisation tax) act 1999 a new tax system( wine equalisation tax) act 1999 section 31-15 of a new tax system (goods and services tax) act 1999 45-125(4), 45-20(1) and 45-20(2) schedule 1 to the tax administration act 1953 tax administration act 1953 1 a new tax system (pay as you go) act 1999 on entering payg instalments, the lodgment cycle is automatically defaulted to quarterly with an amount reporting method (option 1), unless eligible to report and pay as a seasonal payer, referred to as a two instalment payer (2ip). quarterly clients, if eligible, may elect at a later date, to report and pay annually. the cycles are: cycle quarter period quarterly quarter 1 1 july - 30 september; quarter 2 1 october - 31 december; quarter 3 1 january - 31 march; quarter 4 1 april - 30 june; 2ip quarter 3 and 4 obligations only (refer to dates in quarterly periods above) annual 1 july - 30 june 16-150 section 16-150 schedule 1 to the tax administration act 1953 tax administration act 1953 1 section 112a of the fringe benefit tax assessment act 1986 45-a - basic rules 45-20 information to be given to the commissioner by certain payers section 45-20 information to be given to the commissioner by certain payers subdivision 45-a - basic rules division 45 - instalment payments part 2-10 - pay as you go (payg) instalments chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953 taxation administration 1953 1 - collection and recovery of income tax and other liabilities 2 - collection, recovery and administration of income tax 2-10 - pay as you go (payg) instalments 45 - instalment payments 16-150 section 16-150 schedule 1 to the tax administration act 1953 tax administration act 1953 1 division 162 .40 45-205 and 45-210 section 45-205 and 45-210 schedule 1 to the tax administration act 1953 tax administration act 1953 1 31-15 section 31-15 division 11 goods service tax act 11 104 section 104 to the fringe benefit tax assessment act 1986 fringe benefit tax assessment act 1986 a - general 102 liability to pay instalments of tax section 102 liability to pay instalments of tax subdivision a - general division 2 - collection by instalments part vii - collection and recovery of tax to the fringe benefits tax assessment act 1986 sections 110 notional tax amount & 111 amount of instalment of tax subdivision c - working out the amount of instalments division 2 - collection by instalments part vii - collection and recovery of tax to the fringe benefits tax assessment act 1986 fringe benefits tax assessment 1986 vii - collection and recovery of tax 2 - collection by instalments 33-15 payments of amounts of gst on importations section 33-15 payments of amounts of gst on importations division 33 - payments of gst part 2-7 - returns, payments and refunds chapter 2 - the basic rules to the a new tax system (goods and services tax) act 1999 division 162 - payment of gst by instalments part 4-7 - special rules mainly about returns, payments and refunds chapter 4 - the special rules to the a new tax system (goods and services tax) act 1999 a new tax system (goods and services tax) 1999 2 - the basic rules 2-7 - returns, payments and refunds 33 - payments of gst 45-112, 45-400 and 45-420 section 45-112, 45-400 and 45-420 schedule 1 to the tax administration act 1953 tax administration act 1953 1 45-a - basic rules 45-20 information to be given to the commissioner by certain payers section 45-20 information to be given to the commissioner by certain payers subdivision 45-a - basic rules division 45 - instalment payments part 2-10 - pay as you go (payg) instalments chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953 taxation administration 1953 1 - collection and recovery of income tax and other liabilities 2 - collection, recovery and administration of income tax 2-10 - pay as you go (payg) instalments 45 - instalment payments 31-15 section 31-15 division 9 goods service tax act 9