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  • Choosing to pay an annual pay as you go (PAYG) instalment

    This form is for registered tax agents who wish to elect to pay an annual pay as you go (PAYG) instalment on behalf of their clients. The form allows for details of up to 20 clients to be submitted. If you have more than 20 clients you will need to submit more than one form.

    This is a Form Client 5 form and is designed for transmission over the internet. To transmit the form successfully you must meet the minimum system requirements and install the software.

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    Due date

    Existing PAYG instalments taxpayers – where an existing PAYG instalment taxpayer's circumstances change and they become eligible to pay annually, the annual election needs to be submitted by the due date of their first quarterly activity statement of the year. If this change occurs after the first quarter, the annual election will not take effect until the next year.

    New entrants to PAYG instalments – annual elections need to be submitted to the ATO by the due date of the activity statement for the quarter in which the taxpayer has entered PAYG instalments.

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    Last modified: 12 Jul 2017QC 16610