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  • Two instalments

    Some primary producers and special professionals (such as sports professionals and authors) can pay two instalments per year calculated by us. If you're eligible to pay by two instalments, we will tell you in your PAYG instalments letter.

    At the end of the first quarter of the income year, we will send you an activity statement. If it has the words 'Nil this quarter' at label T7 and you prefer to pay two instalments, you don’t need to lodge the statement; just file it for your records. Once the due date for your first quarterly statement has passed, we will automatically update our records to indicate that you're a two-instalment payer.

    If you're a two-instalment payer, you will be required to pay 75% of your annual PAYG liability by 28 April and the remainder by 28 July.

    Due dates for two-instalment payers – for most taxpayers


    Proportion payable

    Due date

    Instalment 1


    28 April

    Instalment 2


    28 July

    You will continue to pay two instalments in future years unless your circumstances change or you tell us you no longer wish to do so.

    If you want to change from two instalments to four instalments, you must complete all labels shown on your first activity statement under Option 2. In this case, you must lodge and pay your first activity statement by the due date. If you prefer to pay four instalments per year, you will need to work out your instalments yourself using the ‘instalment rate’ option.

    If you also have a goods and services tax (GST) obligation, you may be eligible to pay GST in two instalments (see GST instalments).

    Last modified: 30 Nov 2015QC 45467