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PAYG instalment system

Published on 11 Apr 00 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper provides an overview of the Pay-As-You-Go (PAYG) instalment system (PAYGIS) as it relates to annual, quarterly and gross domestic product (GDP) adjusted taxpayers. It considers the effect of PAYGIS on companies, trusts, superannuation funds, partnerships and investors. The paper provides practical case studies and examples to help tax practitioners prepare their clients for PAYG.

Author profile:

Ron JORGENSEN

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This was presented at PAYG & GST - the next step .

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Announcements, legislation, GST rulings and determinations

Author(s):  Garry SEBO

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