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Straightforward guidance across a range of topics
- Business structures
- Tax considerations relevant to corporate structures
PAYG instalments
Particular rules apply for pay as you go (PAYG) instalments of tax consolidated corporate groups. Taxpayers who meet certain threshold requirements in relation to business and investment income are required to submit income tax on an instalment basis. Those instalments will generally be due either quarterly or half yearly.
See PAYG instalments.