PAYG obligations¶

"PAYG" — pay as you go — covers two different obligations that show up on your Activity Statement: PAYG withholding (tax you hold back from others, mainly your employees) and PAYG instalments (regular pre-payments of your own income tax). This module explains both, how they are reported and paid, and how to reconcile and correct them.

General information only — not tax, super or financial advice.

Lessons¶

1. PAYG withholding
2. PAYG instalments
3. Reporting wages
4. Reporting tax withheld
5. Contractor withholding (no ABN)
6. Foreign resident withholding
7. PAYG corrections
8. PAYG payment obligations
9. Reconciling PAYG
10. Common PAYG reporting mistakes

Start with lesson 1