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11 May 11 Annual PAYG instalments

The ATO advises that in early July 2011, it will send annual PAYG instalment notices to taxpayers. Payment is due by 21 October 2011.

If taxpayers wish to vary the instalment amount or calculate the instalment using the income times rate method, they must lodge the notice by the same date.

Taxpayers' income tax return assessments will include a credit for their annual PAYG instalments, regardless of whether they have paid this amount. If their income tax returns are lodged before they pay the annual instalment, they must still pay this liability by the due date.


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