• Pay as you go (withholding and instalments)

    July

    14 Jul 

    PAYG withholding

    Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers).

    28 Jul 

    PAYG instalments

    Quarter 4 (April-June) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

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

    August

    14 Aug 

    PAYG withholding

    PAYG withholding payment summary annual report – final date for lodgment.

    Use this to summarise all payments to your employees and other payees and the amounts withheld from salary and wages and other payments.

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

    October

    21 Oct 

    PAYG instalments

    Annual PAYG instalment notice – final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.

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

    28 Oct 

    PAYG instalments

    Final date for eligible instalment reporters to elect to report annually for June balancers.

    28 Oct

    PAYG instalments

    Final date for notifying your quarterly PAYG instalment reporting and payment choice for the current financial income year for June balancers.

    28 Oct

    PAYG instalments

    Quarter 1 (July-September) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

    31 Oct 

    PAYG withholding

    PAYG withholding where ABN not quoted – annual report – final date for lodgment.

    Use this to report amounts withheld because another entity did not quote their ABN.

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

    31 Oct

    PAYG withholding

    PAYG withholding from interest, dividends and royalties paid to non-residents – annual report – final date for lodgment.

    Use this to report payments of dividends, interest and royalties to non-residents that are subject to withholding, and the amounts withheld.

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

    31 Oct

    PAYG withholding

    PAYG withholding annual report – payments to foreign residents – final date for lodgment.

    Use this to report payments made to foreign residents for entertainment or sports activities, construction and related activities and arranging casino gaming junket activities, and the amounts withheld.

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

    February

    28 Feb 

    PAYG instalments

    Quarter 2 (October-December) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

    April

    28 Apr 

    PAYG instalments

    Quarter 3 (January-March) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

    See also:

    Last modified: 30 Jul 2015QC 32024