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How to vary pay as you go (PAYG) instalments

Step 2: estimate your business and investment income (also known as instalment income) for the year

Instalment income is generally your gross business and investment income, excluding any capital gains.

For more information on working out your estimated income, see Estimating your instalment income.

Sections within How to vary your instalment rate (option 2)

Last Modified: Tuesday, 15 December 2009

Table of contents

Who can use this guide?

PAYG instalments

When you can vary PAYG instalments

When you should vary your PAYG instalment amount or instalment rate

How to vary your instalment amount (option 1)

How to vary your instalment rate (option 2)

Step 1: decide whether you want to vary

Step 2: estimate your business and investment income (also known as instalment income) for the year

Step 3: estimate the tax on your business and investment income for the year

Step 4: work out your varied instalment rate

Step 5: work out any credit from previous instalments in the current income year

Step 6: complete your activity statement

Step 7: lodge and pay

Variation reason codes

Estimating your instalment income

Estimating the tax on your business and investment income

More information

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