You may want to pay on the 25th March instead of the 31st March. Your gross sales up to the 25th is $100 but you are expecting more sales by the 31st March. You can estimate how much sales you might get. If you believe you will receive a further $20 for the remaining period.…

If you paid early and declared $120 in gross sales for the March 31st period but you realized at the end of the period, sales were actually $130. The tax on the $10 difference must be paid by the end of the second quarter which ends at June 30th.

“company” means a body corporate or an unincorporated association and includes a partnership 77.01