Sole Trader - Journal Entry - PAYG Liability

Hello

My wife is a sole trader in her first year of business. I will engage an accountant closer to tax time, however, I am trying to do our bookkeeping in the meantime. She is not yet enrolled for PAYG installments. I am trying to keep a record of her PAYG liability so we keep enough money set aside to pay it.

I am unsure what type of account to debit. I've recorded it against an Equity account in the Chart of Accounts but would appreciate confirmation or correction.

Thanks

Robert