The ATO has advised that Helga Hemp, as an individual taxpayer, has a quarterly income tax instalment of $6,600. This amount is payable by her personally in the June quarter. She has chosen to pay the fixed amount each quarter. In the last FBT year fringe benefits were provided to the office manager. There is an FBT instalment showing on the BAS of $1,800. No Fringe Benefits have been provided in the current FBT year. There are no liabilities for WET or LCT, and no FTC.