When to pay amounts to the Tax Office
The due date for paying amounts withheld to the Tax Office depends on whether you are a small, medium or large withholder. The Tax Office will advise you of the category that applies to you.
Small (quarterly) withholders have total annual withholding of $25,000 or less. Small withholders are required to pay withholding amounts quarterly. The Tax Office will send you an activity statement for each quarter that will tell you when the payment is due.
Medium (monthly) withholders have total annual withholding between $25,001 and $1million. Medium withholders are generally required to pay withholding amounts monthly. The Tax Office will send you an activity statement for each month that will tell you when the payment is due.
Large withholders have total annual withholding exceeding $1million. If you are a large withholder you should refer to the Large withholders guide to PAYG withholding for full details of your obligations.