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  • Instalment notices for GST and PAYG instalments

    You'll receive a quarterly goods and services tax (GST) or pay as you go (PAYG) instalment notice, instead of a business activity statement (BAS), if you:

    • report and pay your GST or PAYG instalments quarterly
    • pay using the instalment amount advised by us (option 1)
    • have no other reporting requirements.

    Your instalment notice will have a:

    • GST instalment amount displayed at G21 (if relevant)
    • PAYG instalment amount at T7.

    Paying your instalment amount

    You need to pay the total GST and PAYG instalment amount by the due date on the notice.

    If you receive your notice by post, you don't need to send the notice to us with your payment. Keep the instalment notice for your records.

    Varying your instalment amount

    If you think that paying the instalment amount on your notice will result in you paying more (or less) than your expected tax for the income year, you can vary it on the notice.

    If you don’t want to vary, you can pay for the quarter. Then you’ll:

    • make a payment or receive a refund of GST when you lodge your Annual GST Return
    • pay income tax or receive a refund when you lodge your tax return.

    See also:

    Receiving your PAYG and GST instalment notice electronically

    We no longer send paper instalment notices for activity statements lodged electronically through:

    • a myGov account linked to the ATO
    • the Business Portal
    • Online services for agents
    • the practitioner lodgment service (PLS)
    • Standard Business Reporting (SBR)-enabled software.

    You or your registered tax or BAS agent can access the instalment notices online. We'll send an email or SMS to let you know 21 days before the payment is due. Log in to our online services to check your contact details.

    If you don't use our online services or a registered agent to lodge your activity statements you will continue to receive your instalment notice by post.

    If you are ready to make the change to electronic lodgment you can create an account.

    See also:

    Last modified: 07 Sep 2020QC 33682