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PAYG withholding for large withholders

This publication can be downloaded in Portable Document Format (PDF): download PAYG withholding for large withholders (NAT 3301, 374KB).

Overview

This guide explains pay as you go (PAYG) withholding, including:

how to report and pay withholding amounts to the Australian Taxation Office (ATO)
annual reporting for withholding
how to offset a goods and services (GST) credit against a withholding liability.

Last Modified: Monday, 19 November 2012

Table of contents

Getting started

Paying PAYG withholding to us

Completing the withholding section of your activity statement

PAYG withholding forms and publications

More information

Give us your feedback

© Australian Taxation Office for the Commonwealth of Australia