PAYG instalments

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

By paying regular instalments throughout the year, you should not have a large tax bill when you lodge your tax return.

PAYG instalments are different to PAYG withholding, which is the tax employers deduct from payments to their employees.

In this section

Starting PAYG instalments
How PAYG instalments work, why you have to pay them, and how to start voluntarily.

Calculate your PAYG instalments
Your options for the amount to pay, and how to work it out using your instalment rate.

When are PAYG instalments due
Find out when you need to lodge and pay your instalments.

Lodging and paying PAYG instalments
How to complete an activity statement, lodge and pay, and fix a mistake in your instalments.

How to vary your PAYG instalments
Find out if you should change the amount you pay, how to do it and when to do it.

Stopping PAYG instalments
Why we will exit you from PAYG instalments, how you can exit yourself, and how to re-start.

PAYG instalments for consolidated groups
How the head company pays instalments and what happens when a member joins or leaves the group.