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Instalment notices for GST and PAYG instalments

Find out about if you'll receive a quarterly GST or pay as you go (PAYG) instalment notice instead of a BAS.

Last updated 20 July 2021

You'll receive a quarterly goods and services tax (GST) or pay as you go (PAYG) instalment notice, instead of a business activity statement (BAS), if you:

  • report and pay your GST or PAYG instalments quarterly
  • pay using the instalment amount advised by us (option 1)
  • have no other reporting requirements.

Your instalment notice will have a:

  • GST instalment amount displayed at G21 (if relevant)
  • PAYG instalment amount at T7.

Paying your instalment amount

You need to pay the total GST and PAYG instalment amount by the due date on the notice.

If you receive your notice by post, you don't need to send the notice to us with your payment. Keep the instalment notice for your records.

Varying your instalment amount

If you think that paying the instalment amount on your notice will result in you paying more (or less) than your expected tax for the income year, you can vary your instalment amount.

If you don’t want to vary, you can pay for the quarter. Then you’ll:

  • make a payment or receive a refund of GST when you lodge your Annual GST return
  • pay income tax or receive a refund when you lodge your tax return.

See also

Receiving your PAYG and GST instalment notice electronically

We no longer send paper instalment notices for activity statements lodged electronically through:

  • myGov accounts linked to the ATO
  • Online services for business
  • Online services for agents
  • the practitioner lodgment service (PLS)
  • Standard Business Reporting (SBR)-enabled software.

You or your registered tax or BAS agent can access the instalment amount online three to four days after the activity statement generate date. If you don't use an agent and we have your email address, we'll send you an email or SMS 21 days before the payment is due. Log in to our online services to check your contact details.

If you don't use our online services or a registered agent to lodge your activity statements you will continue to receive your instalment notice by post.

If you are ready to make the change to electronic lodgment, you can create an online account.

See also