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Pay as you go (withholding and instalments)

Work out the key dates for businesses to pay and lodge pay-as-you-go (PAYG) withholding and instalments.

Last updated 26 February 2023

Due dates for PAYG withholding

14 July

This is the final date to:

  • issue PAYG withholding payment summaries to payees (that is, employees and other workers)
  • make your Single Touch Payroll (STP) end of year finalisation declaration.

Use this declaration to notify us that your STP reporting is complete for payees for the financial year (excludes closely held payees).

14 August

This is the final date to lodge the PAYG withholding payment summary annual report. Use this to summarise all:

  • payments to your employees
  • payments to other payees
  • amounts withheld from salary and wages
  • other payments.

Amounts should have been reported at labels W1 and W2 on previous financial year activity statements.

30 September

If you have both closely held and arms-length payees, this is the final date to make your STP end of year finalisation declaration for closely held payees.

Use this declaration to notify us that your STP reporting is complete for your closely held payees for the financial year. All other payees are due 14 July each year.

For small employers (19 or fewer employees) who only have closely held payees, the due date is the payee's income tax return due date.

31 October

This is the final date to lodge the PAYG withholding annual report:

  • for foreign residents
  • when an Australian business number (ABN) is not quoted
  • for non-residents.

Foreign residents

Report amounts withheld and payments made to foreign residents for:

  • entertainment or sports activities
  • construction and related activities
  • arranging casino gaming junket activities.

Amounts should have been reported at label W3 on the previous financial year activity statements.

ABN not quoted

Report amounts withheld because another entity did not quote their ABN.

Amounts were reported at label W4 of the previous financial year activity statements.

Non-residents

Report amounts withheld and payments of dividends, interest and royalties to non-residents subject to withholding.

Amounts should have been reported at label W3 on the previous financial year activity statements.

Due dates for PAYG instalments

28 July – Quarter 4 (April to June)

For instalment notices (forms R and T), this is the due date for:

  • payment
  • lodgment if varying the instalment amount.

Finalising all your PAYG instalments before you lodge your tax return ensures you receive the correct amount of credit in your income tax assessment.

21 October – Annual PAYG instalment notice

This is the final date for:

  • payment
  • lodgment if using the rate method or varying the instalment amount.

If you have already received your income tax assessment, you should not vary your annual instalment.

28 October

For June balancers, this is the final date for:

  • eligible instalment reporters to elect to report annually
  • notifying your quarterly PAYG instalment reporting and payment choice for the current financial year.

For Quarter 1 (July to September) instalment notices (forms R and T), this is the final date for:

  • payment
  • lodgment if varying the instalment amount.

28 February – Quarter 2 (October to December)

For instalment notices (forms R and T), this is the final date for:

  • payment
  • lodgment if varying the instalment amount.

28 April – Quarter 3 (January to March)

For instalment notices (forms R and T), this is the final date for:

  • payment
  • lodgment if varying the instalment amount.

QC32024