How to lodge and pay PAYG instalments

You can lodge and pay your pay as you go (PAYG) instalments online, by mail or through a tax agent or BAS agent.

Find your activity statement or instalment notice

If you lodge online, your activity statement or instalment notice is in your ATO Online services account. Otherwise it is mailed to you.

We will issue your statement or notice when it is time to make a PAYG instalment. For most people this is at the end of each quarter.

Your statement or notice shows:

• your instalment rate or amount
• the due date of your next instalment. If you pay quarterly, the due date is generally 28 days after the end of the quarter.

Check if you need to lodge

If you receive an activity statement you must complete your activity statement and lodge it.

If you receive an instalment notice and you:

• pay the amount shown on the notice, you do not need to lodge it – just pay the instalment amount by the due date
• want to vary the instalment amount, you need to complete and lodge the instalment notice.

If you wish to correct a PAYG instalment, you have to lodge your statement or notice.

Lodge your activity statement or instalment notice

Online

Sign in to myGov (individuals and sole traders)Log in to Online services for business

By mail

Australian Taxation Office
Locked Bag 1936
ALBURY NSW 1936

Through an agent

You can lodge through a tax or BAS agent.

Pay your PAYG instalment

The easiest way to pay the ATO is electronically by BPAY®, credit card or debit card.

The payment details, including your payment reference number, will be shown in your:

• Online services account, if you lodge online
• printed activity statement, if you lodge by mail.

You can lodge and pay your PAYG instalments online, by mail or through a tax agent or BAS agent.