PAYG Guides
Direct answers on the system that takes tax out of Australian pay, written the way an accountant would explain it across a desk.
New to the topic? Start with what is PAYG, then follow your side of the system: withholding if you earn wages, instalments if you have business or investment income. Every guide links to the calculator that turns the rules into your own numbers. Guides marked as coming soon are part of the current build. Questions that cut across the guides are answered on the FAQ page.
PAYG basics
What is PAYG?
The two-sided system behind every Australian payslip
Read →PAYG Withholding
How employers take tax out of wages, and your obligations
Read →PAYG Instalments
Who pays quarterly, how amounts are set, how to vary
Read →Withholding vs Instalments
Which side of PAYG applies to each income type
Read →Instalment Activity Statement
The IAS, who lodges one instead of a BAS, and when
Read →How PAYG is Calculated
The schedules and formulas behind the withheld amount
Read →Thresholds and levies
Tax admin
PAYG Summary and Income Statements
Finding your income statement in myGov
Read →How Long a Tax Refund Takes
Processing times, lodgement dates and what causes delays
Read →Why Is My Tax Refund So Low?
What a small refund says about your withholding
Read →TFN Declaration
The form that sets your withholding correctly
Read →PAYG Due Dates
When instalments and withholding are payable
Read →Tax Return Due Date
The 31 October deadline, the tax agent extension and late penalties
Read →Why You Got an Instalment Notice
The entry thresholds explained
Read →How to Calculate Payroll Tax
The state employer tax, thresholds and rates for all eight jurisdictions
Read →Register for PAYG Withholding
The sole trader steps to register before the first pay run
Read →Single Touch Payroll
What STP reports each payday, and what Phase 2 added
Read →PAYG in Xero and MYOB
Recording instalments so the BAS and the ledger agree
Read →Pay types and residency
Annual Leave Loading
The 17.5% rule, who gets it and how the tax is withheld
Read →Annual Leave Payout Tax
Tax on unused leave paid out when you finish up
Read →Working Holiday Visa Tax
The 417 and 462 rate scale and the registered employer rule
Read →Non-Resident Tax
Foreign resident rates and why there is no tax-free threshold
Read →ABN Tax Rate
What you pay on ABN income, and why nothing is withheld for you
Read →Tax on a salary
Tax on $50,000
Total tax, the Medicare levy and what lands in your account
Read →Tax on $60,000
The full 2026-27 breakdown on a $60,000 salary
Read →Tax on $70,000
Where LITO runs out and the HELP threshold starts
Read →$80k After Tax
Take-home pay on $80,000 and $85,000, weekly to annual
Read →Managing your PAYG
Why Is My PAYG Tax So High?
Six causes of over-withholding and the fix for each
Read →How to Reduce PAYG Tax
The four legitimate levers, and what does not work
Read →PAYG Withholding Variation
Lowering the tax taken from your pay during the year
Read →How to Vary PAYG Instalments
The steps, the reason codes and the 85% rule
Read →Missed PAYG Instalments
What happens when a quarter goes unpaid, and how to fix it
Read →