Your activity statement or instalment notice
Before your PAYG instalments are due, we will send you an activity statement or instalment notice, depending on the taxes you pay and the options you’ve chosen.
If you're an individual or sole trader with a myGov account linked to the ATO, you will receive your activity statements or instalment notices via your myGov inbox. You will also be able to view your account, vary, lodge and pay online.
Option 1 – instalment amount
If you've chosen to pay amounts that we calculate for you (option 1) and your only obligation is PAYG instalments, you will receive an instalment notice.
If you don't want to vary the pre-printed instalment amount, you only need to pay the amount shown by the due date – you do not need to lodge the notice.
Option 2 – instalment rate
If you've chosen to calculate your PAYG instalments yourself, using the 'instalment rate' (option 2), you will receive an activity statement. You must lodge and pay this by the due date shown on your form, even if you have nothing to report.
Partnerships and trusts
If you're a partner in a partnership, you may receive an activity statement for your own PAYG instalment. There are special rules to work out the amount to include in your individual instalment income for your activity statement.
If you're a beneficiary of a trust, there are special rules to work out the amount to include in your individual instalment income for your activity statement.
Before your payments are due we will send you either an activity statement or instalment notice, depending on your tax obligations and the options you’ve chosen previously. It’s important to pay (and lodge if required) by the due date.