Introduction to IAS
Instalment Activity Statement (IAS)
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IAS is a Form Lodge by Tax Payers who are not required to register GST
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IAS is a Form Lodge by Medium withholder Entities who prepare quarterly BAS but are required to remit their PAYG withholding Tax on a Monthly Basis
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Type of IAS Form
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Lodge by
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Period
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IAS B
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Those who have to pay PAYG Instalment Obligation alone
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Quarterly
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IAS I
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Those who have to pay PAYG Withholding Obligation alone
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Monthly
Quarterly
Annually
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IAS J
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Those who have to pay the following Quarterly Obligation
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PAYG Instalment
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PAYG Withholding
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Fringe Benefit Tax
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Quarterly
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IAS N
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Those who have to Pay the Annual Obligation of
PAYG Instalment
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Annually
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The due date for paying and reporting the withheld amount depends on whether you are a small, medium or large withholder
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Individual
Business Company
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Withholds Limit
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Pays & Report Withholding amounts on
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Small Withholders
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Withholds $ 25,000 or Less for a year
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Quarterly wise
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Medium Withholder
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Withholds $25,000 to $1 million a year
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Monthly wise
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Large Withholder
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Withheld more than $1 Million in the Previous Financial Year
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Twice a Week
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