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

    This form is intended for registered tax agents transmitting on behalf of their clients. The form allows for details of up to 20 clients who are choosing to pay an annual pay as you go (PAYG) instalment. If you have more than 20 clients, you will need to transmit more than one form.

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

    Attention

    Business tip

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    Further Information

    Choosing to pay an annual pay as you go (PAYG) instalment form and download instructions.

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

    New entrants to PAYG - 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.

    Further Information

    More information

    For further information about annual PAYG instalments, please read

    Introduction to annual PAYG instalments.

    End of further information
    Last modified: 13 Feb 2014QC 16610