Pay as you go withholding and instalments

Pay as you go withholding (PAYG(W)) is an amount of tax withheld from certain payments or transactions, such as salaries or wages. Pay as you go instalments (PAYG(I)) are instalments paid during the income year which go towards a taxpayer’s expected tax liability.

The Pay as you go section contains the following tables:

• Table 37: Pay as you go withholding liabilities, by entity type, 2010–11 to 2012–13 financial years
• Table 38: Pay as you go instalments, by entity type, 2010–11 to 2012–13 financial years

We also have a set of more detailed tables available, in the form of ExcelExcel spreadsheets, containing PAYG data at a much finer level.

Find out more

• Pay as you go withholding
• Pay as you go instalments
• Pay as you go detailed tables

Data for each financial year includes data processed up to 31 October of the following year. For example, data for the 2012–13 financial year includes data processed up to 31 October 2013.

The number of entities has been rounded to the nearest 5 and totals may differ from the sum of components, due to rounding.

Table 37: Pay as you go withholding liabilities, by entity type, 2010–11 to 2012–13 financial years

Entity	2010–11		2011–12		2012–13
	no.	$m	no.	$m	no.	$m
Individuals	87,115	784	81,210	769	90,910	816
Companies	427,520	91,419	399,890	100,916	463,990	110,374
Partnerships	85,295	2,423	76,920	2,437	83,435	2,539
Trusts	161,000	10,082	151,890	10,733	173,285	11,720
Super funds	7,275	520	7,375	605	8,165	670
Government	4,030	24,270	3,940	25,712	3,870	26,549
Total	772,230	129,497	721,230	141,172	823,655	152,667

Table 38: Pay as you go instalments, by entity type, 2010–11 to 2012–13 financial years

Entity	2010–11		2011–12		2012–13
	no.	$m	no.	$m	no.	$m
Individuals	1,347,115	14,298	1,424,655	17,026	1,507,815	18,177
Companies	339,570	49,233	338,365	55,726	355,945	54,845
Trusts	6,835	64	5,870	74	8,060	109
Super funds	222,420	7,473	210,405	7,806	218,825	7,697
Total	1,915,945	71,068	1,979,295	80,632	2,090,645	80,827