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J1922(I'm new)I'm new
27 Mar 2025

During a financial year in which I was assessed as liable to pay quarterly payg instalments I ceased receiving instalment income and became entitle to receive the pensioner and seniors tax offset. I have read in Tax Summary The Guide To Australian Tax (2022-23 ed) that an individual must pay payg instalments if their base assessment instalment income exceeds $4000.00 UNLESS, inter alia, they are entitled to the pensioner and senior tax offset. Is that correct?

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Taxduck(Taxicorn)Taxicorn
27 Mar 2025

That may be so, but the ATO will not know you are eligible for SAPTO until you lodge a tax return or non-lodgment advice form (as there are income limits to be eligible). In the meantime you can vary your instalment amount or seek to exit the system.

How to vary your PAYG instalments | Australian Taxation Office

Stopping PAYG instalments | Australian Taxation Office



J1922(I'm new)I'm new
28 Mar 2025

Thanks for your reply. I did not pay the instalments in the year in which the SAPTOS was granted. That is of no consequence because the instalments were offset by payg credits in the income tax assessment notice for the said year; but GIC was charged in respect of each unpaid instalment in the said year. My question is would the liability to pay the instalments in the said year be voided as a result of the grant of SAPTOS in the assessment notice? My thinking is that, if yes, then the GIC would also be voided. Thanks

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