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  • Pay as you go withholding and instalments

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    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Pay as you go withholding (PAYG(W)) is an amount of tax withheld from certain payments or transactions, such as salaries or wages. Pay as you go instalments (PAYG(I)) are instalments paid during the income year which go towards a taxpayer’s expected tax liability.

    The Pay as you go section contains the following tables:

    We also have a set of more detailed tables available, in the form of ExcelExcel spreadsheets, containing PAYG data at a much finer level.

    Find out more

    Data for each financial year includes data processed up to 31 October of the following year. For example, data for the 2012–13 financial year includes data processed up to 31 October 2013.

    The number of entities has been rounded to the nearest 5 and totals may differ from the sum of components, due to rounding.

    Table 37: Pay as you go withholding liabilities, by entity type, 2010–11 to 2012–13 financial years

     Entity

    2010–11

    2011–12

    2012–13

    no.

    $m

    no.

    $m

    no.

    $m

    Individuals

    87,115

    784

    81,210

    769

    90,910

    816

    Companies

    427,520

    91,419

    399,890

    100,916

    463,990

    110,374

    Partnerships

    85,295

    2,423

    76,920

    2,437

    83,435

    2,539

    Trusts

    161,000

    10,082

    151,890

    10,733

    173,285

    11,720

    Super funds

    7,275

    520

    7,375

    605

    8,165

    670

    Government

    4,030

    24,270

    3,940

    25,712

    3,870

    26,549

    Total

    772,230

    129,497

    721,230

    141,172

    823,655

    152,667

    Table 38: Pay as you go instalments, by entity type, 2010–11 to 2012–13 financial years

     Entity

    2010–11

    2011–12

    2012–13

    no.

    $m

    no.

    $m

    no.

    $m

    Individuals

    1,347,115

    14,298

    1,424,655

    17,026

    1,507,815

    18,177

    Companies

    339,570

    49,233

    338,365

    55,726

    355,945

    54,845

    Trusts

    6,835

    64

    5,870

    74

    8,060

    109

    Super funds

    222,420

    7,473

    210,405

    7,806

    218,825

    7,697

    Total

    1,915,945

    71,068

    1,979,295

    80,632

    2,090,645

    80,827

      Last modified: 20 Jun 2014QC 39946