Advice under development: Dynamic pay as you go instalments: general interest charge on excessive variation – ATO compliance approach
Issue: Dynamic pay as you go instalments – general interest charge on excessive variation
Category: Income tax
Type of advice: Final Practical Compliance Guideline
Status: Under development
Expected completion: To be advised
Purpose: This Guideline outlines the Commissioner’s practical compliance approach to the application of a general interest charge on excessive variations of pay as you go (PAYG) instalments under Subdivision 45-G of Schedule 1 to the Taxation Administration Act 1953 if taxpayers use the Dynamic PAYG instalment method.
Comments: Draft Practical Compliance Guideline PCG 2026/D3 Dynamic pay as you go instalments and general interest charge on excessive variation – ATO compliance approach published on 24 June 2026. Comments period closes on 28 August 2026.
Referenced documents: PCG 2026/D3