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  • Choosing payment and reporting options

    If you’re eligible to choose a different payment or reporting option you must make your choice by the due date on your first quarterly activity statement.

    Once you choose an option, you can’t change it until the first quarter of the next income year. If you’ve already chosen an option, there will be a pre-printed X in the box next to that option on your activity statement or instalment notice.

    If you paid PAYG instalments last year, you will default to the same option you used last year. If this is the first year that you’re paying PAYG instalments, you will default to option 1 (paying an instalment amount) if you’re eligible.

    You cannot elect to pay monthly instalments. If you're required to pay monthly we will contact you.

    It is important to manage your cash flow, putting money aside from your business and investment income to cover your PAYG instalments when they are due. If you pay on time you will not have to pay interest.

    If you're eligible to choose a different payment or reporting option and you have a myGov account linked to the ATO, you can do this online – for example, you may be eligible to change from quarterly to annual instalments or annual to quarterly instalments.

    Manage your PAYG instalments

    For other ways to pay, see Payments to ATO.

    Last modified: 30 Nov 2015QC 45464