PAYG withholding - how to complete your activity statement

Introduction

The guide PAYG withholding - how to complete your activity statement (NAT 7394, 927KB) is available to download in Portable Document Format (PDF) format.

You may find this guide useful once you become familiar with how to complete the PAYG withholding section of your activity statement.

Under pay as you go (PAYG) withholding, payers (generally businesses and other enterprises) must withhold amounts from certain payments they make to others. These payments include:

• payments to employees, company directors and office holders
• payments made to workers under labour hire arrangements
• payments under voluntary agreements
• payments where an Australian business number (ABN) has not been quoted in relation to a supply.

You report these withheld amounts on your activity statement and send all withheld amounts to the Australian Taxation Office (ATO).

For more information on PAYG withholding, refer to PAYG withholding (NAT 8075).