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How to vary pay as you go (PAYG) instalments

Estimated tax credits

These items include amounts that you estimate will be withheld from payments made to you such as:

salary or wages
payments subject to voluntary agreements
payments made under a labour hire arrangement
personal services income attributed to you
investments where you have not supplied a TFN
sales or services you have provided where you have not quoted an ABN.

Sections within Estimating the tax on your business and investment income

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)

Variation reason codes

Estimating your instalment income

Estimating the tax on your business and investment income

Allowable deductions

Tax on estimated taxable income

Tax offsets (other than refundable tax offsets)

Foreign income tax offsets

Net tax payable

Net tax payable after applying Medicare levy and foreign tax credits

Compulsory HELP repayment

Compulsory Financial Supplement repayment

Refundable tax offset

Estimated tax credits

Tax on business and investment income

More information

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