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> Businesses > Tax topics - PAYG Instalments (PAYGI)   
 
PAYG instalment essentials
  
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Pay As You Go (PAYG) instalment is a system for paying instalments towards your expected tax liability on your business and investment income.
Basic topics
Introduction to PAYGI
Question and answers
Making a payment
Advanced topics
Individuals
Companies
Partnerships & trusts
Superannuation funds
Taxation of financial arrangements (TOFA)
Changes to the 2012 Superannuation fund income tax return and impact on Pay as you go instalments
Document relating to the treatment of exempt current pension income for APRA regulated Funds.
SMSF annual return 2012 and impacts on PAYG instalments
Changes to the self-managed super funds (SMSF) annual return and the impact on PAYG instalments. Changes to the self-managed super funds (SMSF) annual return and the impact on PAYG instalments.
Choosing a payment option for your PAYG instalments
This fact sheet explains what options may be available to you for calculating your PAYG instalment amount, and how to choose your payment option for this income year.
Pay as you go (PAYG) instalments for consolidated groups
Includes information on how much to pay, working out the group's instalment income, how we calculate the consolidated instalment rate, changing the amount to pay, and the impacts on previous PAYG instalment options.
PAYG instalments for entities leaving a consolidated group
A guide to PAYG instalments for entities leaving a consolidated group including information on how often to pay, how much to pay, the new instalment rate for change informer group, joining another consolidated group and leaving a group during the formation period.
Voluntary use of PAYG instalments
How individuals or businesses can enter the PAYG instalments system voluntarily.
Choosing a payment option for your PAYG instalments
This fact sheet explains what options may be available to you for calculating your PAYG instalment amount, and how to choose your payment option for this income year.
PAYG instalments for individuals
Information about when and how you pay instalments and how to work out your instalment amount.
PAYG Instalments for primary producers and special professionals
Explains payment options available to primary producers and special professionals.
Voluntary use of PAYG instalments
How individuals or businesses can enter the PAYG instalments system voluntarily.
How to pay
Provides information on payment methods available when making a payment to the ATO.
PAYG Instalments for primary producers and special professionals
Explains payment options available to primary producers and special professionals.
Introduction to pay as you go (PAYG) instalments
What individuals and companies need to know about the pay as you go (PAYG) instalments system.
PAYG instalments - how to complete your activity statement
Provides education on how to complete the PAYG instalment labels on your activity statement.
How to vary pay as you go (PAYG) instalments
Guide to how to vary your PAYG instalment amount or rate if you are one of three types of quarterly payers. NAT 4159
PAYG instalment variations - reason codes
Lists the reason codes you must supply when you vary a PAYG instalment on an activity statement.
Paying your annual PAYG instalment
Explains your options when paying your annual pay as you go (PAYG) instalment.
Pay as you go (PAYG) instalments for consolidated groups
Includes information on how much to pay, working out the group's instalment income, how we calculate the consolidated instalment rate, changing the amount to pay, and the impacts on previous PAYG instalment options.
PAYG instalments for entities leaving a consolidated group
A guide to PAYG instalments for entities leaving a consolidated group including information on how often to pay, how much to pay, the new instalment rate for change informer group, joining another consolidated group and leaving a group during the formation period.
Introduction to annual PAYG instalments
This fact sheet explains the annual PAYG instalment option.
How we work out the GDP adjustment in your GST instalment amount
Explains the GDP adjustment we use to work out GST instalment amounts.
How we work out the GDP adjustment in your PAYG and GST instalment amounts
Explains the gross domestic product (GDP) adjustment we use to work out your pay as you go (PAYG) and goods and services tax (GST) instalment amounts. NAT 72216.
PAYG Instalment essentials
Pay As You Go (PAYG) instalment is a system for paying instalments towards your expected tax liability on your business and investment income
What you need to do with your quarterly GST and PAYG instalment notice
Instructions for completing your quarterly GST & PAYG instalment notice (Form T).
PAYG annual instalments - questions and answers
This fact sheet supplies questions and answers regarding taxpayers' obligations for PAYG annual income tax instalments.
Introduction to pay as you go (PAYG) instalments
What individuals and companies need to know about the pay as you go (PAYG) instalments system.
PAYG instalments - how to complete your activity statement
Provides education on how to complete the PAYG instalment labels on your activity statement.
PAYG annual instalments - questions and answers
This fact sheet supplies questions and answers regarding taxpayers' obligations for PAYG annual income tax instalments.
How to vary pay as you go (PAYG) instalments
Guide to how to vary your PAYG instalment amount or rate if you are one of three types of quarterly payers. NAT 4159
PAYG instalment variations - reason codes
Lists the reason codes you must supply when you vary a PAYG instalment on an activity statement.
Paying your annual PAYG instalment
Explains your options when paying your annual pay as you go (PAYG) instalment.
Pay as you go (PAYG) instalments for consolidated groups
Includes information on how much to pay, working out the group's instalment income, how we calculate the consolidated instalment rate, changing the amount to pay, and the impacts on previous PAYG instalment options.
PAYG instalments for entities leaving a consolidated group
A guide to PAYG instalments for entities leaving a consolidated group including information on how often to pay, how much to pay, the new instalment rate for change informer group, joining another consolidated group and leaving a group during the formation period.
Introduction to annual PAYG instalments
This fact sheet explains the annual PAYG instalment option.
How we work out the GDP adjustment in your GST instalment amount
Explains the GDP adjustment we use to work out GST instalment amounts.
How we work out the GDP adjustment in your PAYG and GST instalment amounts
Explains the gross domestic product (GDP) adjustment we use to work out your pay as you go (PAYG) and goods and services tax (GST) instalment amounts. NAT 72216.
Changes to the 2012 Superannuation fund income tax return and impact on Pay as you go instalments
Document relating to the treatment of exempt current pension income for APRA regulated Funds.
Choosing a payment option for your PAYG instalments
This fact sheet explains what options may be available to you for calculating your PAYG instalment amount, and how to choose your payment option for this income year.
How to pay
Provides information on payment methods available when making a payment to the ATO.
PAYG Instalment essentials
Pay As You Go (PAYG) instalment is a system for paying instalments towards your expected tax liability on your business and investment income
PAYG instalment income - trusts
Explains how to work out your proportion of trust instalment income and where you can find the information you need to do this.
PAYG instalments for individuals
Information about when and how you pay instalments and how to work out your instalment amount.
PAYG Instalments for primary producers and special professionals
Explains payment options available to primary producers and special professionals.
PAYG instalments for TOFA entities
Information on how the TOFA PAYG instalment income rules affect TOFA entities.
PAYG instalments income - partnerships
Explains how to work out your proportion of partnership instalment income, and where you can find the information you need to do this. NAT 3494
SMSF annual return 2012 and impacts on PAYG instalments
Changes to the self-managed super funds (SMSF) annual return and the impact on PAYG instalments. Changes to the self-managed super funds (SMSF) annual return and the impact on PAYG instalments.
Voluntary use of PAYG instalments
How individuals or businesses can enter the PAYG instalments system voluntarily.
What you need to do with your quarterly GST and PAYG instalment notice
Instructions for completing your quarterly GST & PAYG instalment notice (Form T).
PAYG instalment income - trusts
Explains how to work out your proportion of trust instalment income and where you can find the information you need to do this.
PAYG instalments income - partnerships
Explains how to work out your proportion of partnership instalment income, and where you can find the information you need to do this. NAT 3494
PAYG instalments for TOFA entities
Information on how the TOFA PAYG instalment income rules affect TOFA entities.
  
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