How to vary pay as you go (PAYG) instalments

Step 7: lodge and pay

• Pay any amounts you owe and lodge your activity statement by the due date shown on the activity statement.

You can lodge your business activity statement (BAS) online.

You can also go online and use the business portal to revise, print and list previous activity statements, check accounts, update business registration details and send secure messages. You will also receive instant confirmation that you have lodged. Going online is the fast, convenient and secure way to do business with us. For more information visit www.ato.gov.au/onlineservices

Sections within 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