Hi @garygary16,
The ATO officer was correct. PAYG instalments that have already been paid and offset against your income tax liability when you lodged your annual tax return aren't separately refundable.
When you lodge your tax return, all PAYG instalments you've paid during the year are credited against your income tax liability. If you've paid more in instalments than your actual tax liability, we refund the excess. If you've paid less, you pay the shortfall.
In your situation, you had 3 PAYG instalment debits that were offset by credits transferred from your income account after lodgment. This means the instalments were credited when your tax return was processed. The system has already reconciled your payments against your actual tax for the year.
Cancelling your ABN doesn't automatically exit you from PAYG instalments. You're still required to lodge and pay any outstanding instalment notices and activity statements until you exit the system.
You can exit PAYG instalments using ATO online services. You will find the instructions for this on our website.
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