PAYG instalments

Pay as you go (PAYG) instalments are regular prepayments of the tax on your business and investment income.

Starting PAYG instalments
You may be required to make pay as you go (PAYG) instalments when you earn business and investment income.

Calculate your PAYG instalments
You can pay an instalment amount we calculate for you, or calculate your payment using an instalment rate we give you.

When are PAYG instalments due
Due dates for pay as you go (PAYG) instalments are generally 28 days after the end of each quarter.

Lodging and paying PAYG instalments
How to lodge and pay your pay as you go (PAYG) instalments, complete your activity statement and make a correction.

How to vary your PAYG instalments
You can vary your pay as you go (PAYG) instalments if they are too high or low.

Stopping PAYG instalments
If you are no longer earning business or investment income, you may be able to exit PAYG instalments.

PAYG instalments for consolidated groups
The head company of a consolidated group pays PAYG instalments for the group and its members as one entity.