PAYG withholding

Register for PAYG withholding

You must register for PAYG withholding if you need to withhold an amount from a payment.

See Which payments to withhold from.

If you don't already 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 already 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 between 8.00am and 6.00pm, Monday to Friday
• by completing Add a new business account (NAT 2954) form (send your completed form to the address shown on the form)
• by contacting your registered tax or business activity statement (BAS) agent.

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) form. When this form is processed you will be issued with a withholding payer number (WPN).

Cancelling your PAYG withholding registration

You can cancel your PAYG withholding registration at any time.

You can do this:

• online through the Business Portal at www.bp.ato.gov.au (you will need an AUSkey)
• by phoning 13 28 66 (you will need your ABN or tax file number).
• by completing an Application to cancel registration (NAT 2955) form (send your completed form to the address shown on the form)
• by contacting your registered tax or BAS agent.