In Australia, companies generally do not pay tax monthly....

In Australia, companies generally do not pay tax monthly. Instead, they pay taxes through a system called Pay As You Go (PAYG) instalments, which can be paid quarterly or annually

At the end of the financial year, Yancoal would lodge an annual company tax return. This return reconciles the total PAYG instalments paid during the year with the actual tax liability. If the instalments exceed the tax liability, Yancoal would receive a refund.

As a large business, Yancoal would likely be required to lodge and pay Goods and Services Tax (GST) on a monthly basis.