PAYG Instalment Optimization Skill Analyses PAYG instalment obligations and optimises the payment strategy. Compares amount method vs rate method, assesses variation penalty risk, and models the impact of GDP-adjusted rates. When to Use - Reviewing quarterly PAYG instalment amounts - Assessing whether to vary instalments (and penalty risk) - Comparing amount method vs rate method - Checking 85% safe harbour threshold - Modelling scenarios for income fluctuations - Annual instalment method election Methods Amount Method (s 45-112) - ATO calculates instalment based on prior year tax - Four equa…