PAYG instalments are regular prepayments of the tax on your business and investment income. They are different from PAYG withholding, which is a pre-payment on behalf of employees for their personal income tax obligations. PAYG instalments help you manage your tax by allowing you to make regular payments (instalments) during the year, usually once every three months. You may be required to make PAYG instalments when you earn business and investment income. You can pay an instalment amount calculated by the Australian Taxation Office (ATO) or calculate your payment using an instalment rate provided by the ATO. The due dates for PAYG instalments are generally 28 days after the end of each quarter. You can vary your PAYG instalments if they are too high or low. If you are no longer earning business or investment income, you may be able to exit PAYG instalments. The head company of a consolidated group pays PAYG instalments for the group and its members as one entity.