Review: Aspects of the Pay As You Go instalments system
Reviews and reports
The review into aspects of the Pay As You Go (PAYG) instalments system is our first review to be undertaken in direct response to insights
drawn from the IGT’s complaint handling service. It also had stakeholder support during consultation on our 2017 work program and attracted submissions from individual taxpayers, tax practitioners and their representative bodies.
A key focus of this review was individual taxpayers’ awareness and understanding of the PAYG instalments system. Individual taxpayers were unclear as to why they had been entered into the system, its requirements and exemptions, its interaction with the annual income tax system and the support tools available to them. Accordingly, the IGT has
recommended a number of improvements to the ATO’s taxpayer communication and guidance materials as well as internal staff education and support.
Overall, we made 7 recommendations which are made up of 22 parts. The ATO has agreed in full with six recommendations and has partly agreed with the other (or agreement with 21 out of 22 parts).