PAYG Instalment Activity Statement (IAS) — Quarterly Lodge

Issuing authority

Australian Taxation Office (ATO)

Official source

How to apply

1. Confirm you are required to lodge an IAS: the ATO will notify you when you enter the PAYG instalment system (typically when your tax bill exceeds a threshold); you will receive a pre-filled IAS or instalment notice each quarter.
2. Log in to myGov and link the ATO, or use the ATO Business Portal or Online services for business — navigate to 'Activity statements' to find your current IAS.
3. Review the pre-filled instalment amount (calculated by the ATO using Option 1 — GDP-adjusted notional tax) or elect to calculate your own instalment using Option 2 (instalment rate) by entering your actual income for the period.
4. If you want to vary your instalment amount (e.g. because your income has dropped), calculate the varied amount and enter it in the variation label on the IAS, providing your reason code.
5. Complete any other obligations shown on your IAS (e.g. PAYG withholding if applicable).
6. Lodge the IAS online via myGov/ATO Online, through your tax agent's portal, or via accounting software with ATO SBR integration — paper lodgement is available but not recommended.
7. Pay any amount owing by the due date shown on the statement — quarterly IAS is generally due 28 days after the end of each quarter (e.g. Q1 Jul–Sep due 28 October; Q2 Oct–Dec due 28 February; Q3 Jan–Mar due 28 April; Q4 Apr–Jun due 28 July).
8. If no variation is needed and you accept the ATO's pre-filled amount, you may only need to pay without lodging a separate statement — check the specific IAS variant you received.
9. Retain records of all lodgements and payments for at least 5 years in case of ATO review.

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