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  • Pay as you go (withholding and instalments)

    Due dates for PAYG withholding

    14 July – payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers).

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

    31 October

    PAYG withholding annual report – payments to foreign residents:

    • final date for lodgment for the annual report
    • 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
    • amounts should have been reported at label W3 on the previous financial year activity statements.

    PAYG withholding where ABN not quoted:

    • final date for lodgment for the annual report
    • use this to report amounts withheld because another entity did not quote their ABN
    • amounts were reported at label W4 of the previous financial year activity statements.

    PAYG withholding from interest, dividends and royalties paid to non-residents:

    • final date for lodgment for the annual report
    • use this to report payments of dividends, interest and royalties to non-residents that are subject to withholding, and the amounts withheld
    • 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–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.

    21 October – 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 October

    • final date for eligible instalment reporters to elect to report annually for June balancers
    • final date for notifying your quarterly PAYG instalment reporting and payment choice for the current financial income year for June balancers
    • Quarter 1 (July–September) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

    28 February – Quarter 2 (October–December)

    • instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

    28 April – 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: 11 Dec 2017QC 32024