The ATO has advised agents that it will be sending annual PAYG instalment notices to taxpayers in early July 2009. Payment is due by 21 October 2009. If taxpayers are varying the instalment amount or calculating the instalment using the income times rate method, lodgment of the notice is also due by this date. An agent's client’s income tax return assessment will include a credit for their annual PAYG instalment, regardless of whether this amount has been paid. If their income tax return is lodged before the annual instalment is paid, they must still pay this liability by the due date.
For a copy of the advice, go here