PAYGI is included in your quarterly Business Activity Statement (BAS) if you are a business registered for GST or PAYGW, or in your quarterly Instalment Activity Statement, if you are not registered for GST or if you are not the entity running a business (eg. individual business owners)
Payments for PAYGI are made together with any other payments in the Activity Statement and the due date is dependent on your lodgement frequency and whether a tax agent is lodging on your behalf.
Monthly BAS Lodgement
BAS Period | Due date - Original | Due Date - Tax Agent |
Mar Monthly BAS | 21 April | 21 April |
Jun Monthly BAS | 21 July | 21 July |
Sep Monthly BAS | 21 October | 21 October |
Dec Monthly BAS | 21 January | 21 February |
Quarterly BAS Lodgement
BAS Period | Due date - Original | Due Date - Tax Agent |
Mar Quarterly BAS | 28 April | 26 May |
Jun Quarterly BAS | 28 July | 25 August |
Sep Monthly BAS | 28 October | 25 November |
Dec Monthly BAS | 28 February | 28 February |