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  • Review your clients' PAYG instalments

    If you have varied your clients' pay as you go (PAYG) instalments this income year, it's a good time to check their instalments still reflect their expected end of year tax liability.

    You and your clients should review their tax position regularly and vary their instalments if their situation changes which alters their expected liability for the year.

    The varied instalment amount will continue to apply for the remainder of the income year, or until another variation is made when you complete your regular reviews.

    You can vary your clients' instalments in your practitioner lodgment service practice software or in Online services for agents (OSfA).

    To vary PAYG instalments in OSfA:

    • select a client
    • select Lodgments then Activity statements
    • select Prepare next to the relevant activity statement
    • at PAYG instalment income select Edit and complete the mandatory fields, then select Save and continue
    • select the declaration then Lodge.

    If your clients continue to be affected by COVID-19, we understand it may still be difficult to accurately estimate final tax liabilities for 2020–21. We will not apply penalties or charge interest to varied instalments for the 2020-21 income year, when your clients' have made their best attempt to estimate their end of year tax liability.

    General interest charges may apply to outstanding PAYG instalment balances.

    See also:

    Last modified: 15 Mar 2021QC 65075