Instalment activity statement

IAS B – Instalment activity statement

This document is for taxpayers with a PAYG income tax instalment obligation only.

Typical users include partners in partnerships and other individual taxpayers – who may elect the amount or rate, report the instalment income, vary the amount or rate and pay the PAYG income tax instalment quarterly.

Sections 45-205 and 45-210 of Schedule 1 of the Taxation Administration Act 1953

Subsection 16-150(1), 45-20(1), 45-20(2), 45-112(2), 45-125(4), 45-125(6), 45-125(7), 45-215(1), 45-215(2), 45-420(1) and 45-420(2) of Schedule 1 of the Taxation Administration Act 1953

Paragraph 45-112(1)(b) and 45-125(1)(b) of Schedule 1 of the Taxation Administration Act 1953

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IAS I – Instalment activity statement

This sample document is for taxpayers with a PAYG Withholding obligation only (quarterly, monthly or annually).

Note: Taxpayers may receive this form for the first 2 months and a quarterly activity statement for the final month of the quarter.

Subsection 16-150(1) TAA of Schedule 1 of the Taxation Administration Act 1953

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IAS J – Quarterly instalment activity statement

This sample document is for taxpayers with PAYG income tax instalment, PAYG Withholding and FBT obligations. Use this document for your record keeping purposes.

Sections 45-205 and 45-210 of Schedule 1 of the Taxation Administration Act 1953

Subsection 16-150(1), 45-20(1), 45-20(2), 45-112(2), 45-125(4), 45-125(6), 45-125(7), 45-215(1), 45-215(2), 45-420(1) and 45-420(2) of Schedule 1 of the Taxation Administration Act 1953

Paragraph 45-112(1)(b) and 45-125(1)(b) of Schedule 1 of the Taxation Administration Act 1953

Sections 102, 104 and 112A of the Fringe Benefits Tax Assessment Act 1986

Subsection 112(1) of the Fringe Benefits Tax Assessment Act 1986

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IAS N – Annual instalment activity statement

This sample document is for taxpayers who have elected to pay an annual PAYG income tax instalment that may also involve reporting the instalment income or varying the instalment amount.

Sections 45-205 and 45-210 of Schedule 1 of the Taxation Administration Act 1953

Subsection 16-150(1), 45-20(1), 45-20(2), 45-112(2), 45-125(4), 45-125(6), 45-125(7), 45-215(1), 45-215(2), 45-420(1) and 45-420(2) of Schedule 1 of the Taxation Administration Act 1953

Paragraph 45-112(1)(b) and 45-125(1)(b) of Schedule 1 of the Taxation Administration Act 1953

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IAS R – Quarterly PAYG instalment notice

This sample PAYG instalment notice is for taxpayers who have elected to pay an instalment amount (Option 1) and only have a reporting obligation if varying.

Sections 45-205 and 45-210 of Schedule 1 of the Taxation Administration Act 1953

Subsection 45-20(1), 45-20(2), 45-112(2), 45-125(4), 45-125(6), 45-125(7), 45-215(1), 45-215(2), 45-420(1) and 45-420(2) of Schedule 1 of the Taxation Administration Act 1953

Paragraph 45-112(1)(b) and 45-125(1)(b) of Schedule 1 of the Taxation Administration Act 1953

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