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25 Jan 10 How to vary PAYG instalments

The ATO has published a guide entitled "How to vary pay as you go (PAYG) instalments". It explains how to vary PAYG instalment amount or rate if you are one of three types of quarterly payers, namely:

  • If you pay four instalments each year on the basis of gross domestic product (GDP) adjusted notional tax. You pay an amount we have recommended – option 1 on your activity statement.
  • If you pay two instalments each year on the basis of GDP adjusted notional tax. You pay an amount we have recommended – option 1 on your activity statement. You may be a primary producer or special professional.
  • If you pay instalments on the basis of instalment income. This is an instalment rate we have recommended that you use to work out the amount to pay based on your instalment income – option 2 on your activity statement.

 


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