Guide to pay as you go (PAYG) withholding

Registering for PAYG withholding

If you don't have an Australian business number (ABN) you can register for PAYG withholding at www.abr.gov.au at the same time as you apply for an ABN, using the same form.

If you have an ABN and would like to add a PAYG withholding account, you can do so online at www.abr.gov.au using an Administrator AUSkey

Alternatively if you have an ABN, you can register for PAYG withholding:

• online through the Business Portal at www.bp.ato.gov.au (you will need an AUSkey)
• by phoning 13 28 66
• by completing Add a new business account (NAT 2954) (send your completed form to the address shown on the form)
• through your tax advisor.

If you are not required to have an ABN but need to withhold tax from a payment - for example, a supplier hasn't quoted their ABN or you employ people such as nannies or gardeners - you can register by completing the Application to register a PAYG withholding account (NAT 3377). When this form is processed you will be issued with a withholding payer number (WPN).

You must apply to register by the day on which you are first required to withhold an amount from a payment.

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