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Instalment notices for GST and PAYG instalments

Instalment notices for GST and PAYG instalments
In some circumstances, you'll receive a quarterly GST or PAYG instalment notice instead of a BAS.
Lodging your BAS or annual GST return
You report and pay GST amounts, and claim GST credits, by lodging a business activity statement (BAS) or an annual GST return.
Managing your tax
Special rules apply to the way primary producers calculate and pay goods and services tax (GST), luxury car tax (LCT) and pay as you go (PAYG) instalments.