| Application for Certificate of Payment |
| Use this application if you are requesting a certificate for payment for a payee who is a foreign resident and needs proof that they have paid Australian tax. NAT 6408. |
| Application to register a PAYG withholding account |
| Use this form if you are not required to have an Australian business number (ABN) and you need to register for a pay as you go (PAYG) withholding account. NAT 3377. |
| Cycle changes |
| PAYG withholding bulletin no. 7 - the information in this bulletin sets out the three categories of withholders and the Commissioners discretion to vary their status. |
| Departing Australia superannuation payment summary instructions |
| Instructions on how to prepare a Departing Australia superannuation payment summary for a temporary Australian resident who has left Australia. |
| Employee/contractor decision tool |
| Businesses can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions. |
| Employment termination payment calculator |
| Use this calculator to work out the type of employment termination payment and calculate the withholding amount. |
| Flood levy information for trustees |
| Provides information to trustees on which trustee assessments are liable for flood levy for the 2011-12 income year. |
| Foreign employment income and section 23AG - employers |
| Frequently asked questions relating to foreign employment income and 23AG for employers. |
| Foreign resident PAYG withholding - individual entities |
| Educational material in relation to the new withholding event - PAYG - foreign resident withholding (FRW) and how FRW affects non-residents receiving specific payments from Australian payers. |
| Foreign resident PAYG withholding - non-individual entities |
| This fact sheet provides information on the new withholding event - PAYG - foreign resident withholding (FRW) and how FRW affects non-residents receiving specific payments from Australian payers. |
| Fortnightly withholding table with no and half Medicare levy |
| Use this table if you make payments on a fortnightly basis and to a prescribed person entitled to a full or half levy exemption from the Medicare levy. |
| Guide to pay as you go (PAYG) withholding |
| PAYG withholding is a system for withholding amounts from payments you make to workers and other businesses so they can meet their end-of-year tax liabilities. |
| Guide to withholding obligations for payments to foreign residents working in the film industry |
| This guide covers payments made to foreign residents participating in the film industry in Australia. It should be read in conjunction with Withholding from payments to foreign residents for entertainment or sports activities. |
| Higher Education Loan Program monthly withholding table |
| For payments made on or after 1 July 2012. Use this table if you make monthly payments and your payee has an accumulated Higher Education Loan Program (HELP) debt. NAT 2186. |
| How tax applies to Indigenous artwork |
| Explains how pay as you go (PAYG) withholding, the goods and services tax (GST) and the Australian business number (ABN) apply to Indigenous artworks sold at art centres. |
| How to complete the PAYG payment summary - business and personal services income form |
| Instructions on how to complete the pay as you go (PAYG) payment summary - business and personal services income (NAT 72545), for the 2009-10 and later years. NAT 72769-11.2011 |
| How to complete the PAYG payment summary - employment termination payment form |
| These instructions will help you complete the PAYG payment summary - employment termination payment (NAT 70868) form. NAT 70996 |
| How to complete the PAYG payment summary - foreign employment |
| Instructions to help you complete the PAYG payment summary - foreign employment (NAT 73298). |
| How to complete the PAYG payment summary - individual non-business form |
| Use these instructions when completing PAYG payment summary - individual non-business (NAT 0046) |
| How to complete the PAYG payment summary - superannuation income stream form |
| These instructions will help you to complete the PAYG payment summary - superannuation income stream form (NAT 70986). |
| How to complete the PAYG payment summary - superannuation lump sum form |
| These instructions will help you complete the PAYG payment summary - superannuation lump sum (NAT 70947) form. NAT 70946 |
| How to determine if workers are employees or contractors |
| Detailed information about the six factors you need to consider concerning the way your working arrangements are set up. Includes industry-specific information, examples and scenarios. |
| How to lodge your pay as you go (PAYG) withholding annual reports electronically |
| This guide provides information to payers to help them lodge their pay as you go reports electronically. |
| How to set up a workplace giving program |
| How to set up a workplace giving program and information about how tax applies. |
| How to withhold amounts from unused leave payments on termination of employment |
| This guide explains how to, on termination of employment, work out the amount to withhold from payments of unused annual and unused long service leave. (NAT3032) |
| Large withholder's discretionary extensions to payments |
| The information in this bulletin sets out guidelines for the exercise of the Commissioner's discretion to extend the due date for payment of withheld amounts by a large withholder under the Pay as you go (PAYG) system. |
| Lodging tax file number (TFN) declaration data electronically |
| This fact sheet provides information to enable payers to submit TFN declaration data electronically. |
| Magnetic media information Tax file number declaration reports |
| The magnetic media information form (including multiple files page) is provided for use by software developers and suppliers of TFN declaration data. |
| Managed investment trust (MIT) withholding tax - foreign residents |
| This document provides information and documentation required in an application for a managed investment trust (MIT) withholding tax refund or for remittance of an outstanding MIT withholding tax liability. |
| Medicare levy adjustment monthly withholding table |
| For payments made on or after 1 July 2012. Use this table if you make payments to your payee on a monthly basis and they are entitled to a Medicare levy adjustment. NAT 1012 |
| Monthly withholding table |
| For payments made on or after 1 July 2012. Use this table if you make payments on a monthly basis. NAT 1007 |
| New PAYG withholding tax tables |
| Advising employers of the new tax tables that apply from 1 July 2012 and how these changes may affect their employees. |
| No longer need to withhold |
| If you cease to be an employer, you should cancel your registration for PAYG withholding. |
| Pacific Seasonal Workers Pilot Scheme - guide for employees |
| Information for Pacific seasonal workers who are engaged in Pacific Seasonal Workers Pilot Scheme in Australia |
| Pacific Seasonal Workers Pilot Scheme - guide for employers |
| Your obligations as an approved employer under the Pacific Seasonal Workers Pilot Scheme. |
| Pay as you go (PAYG) withholding for external administrators |
| This document discusses what external administrators need to do to meet their administrative obligations under the PAYG withholding system. |
| Pay as you go (PAYG) withholding for trustees of bankrupt estates |
| Instructions for trustees on how to deal with their PAYG withholding obligations. |
| Pay as you go withholding - what you need to know |
| Introduction guide for PAYG withholding obligations. NAT 5195 |
| Pay as you go withholding on payments to employees made redundant |
| How to find information about the different payments you may make, and your pay as you go (PAYG) withholding and super obligations when an employee leaves. NAT 73010 |
| PAYG foreign resident withholding variation 2013 |
| This application form should be used by foreign resident payees to reduce their pay as you go (PAYG) withholding rate for the year ending 30 June 2013. |
| PAYG payment summary - business and personal services income |
| Complete this payment summary to provide details of amounts you have withheld from business and personal services income for the 2009-10 and later years. NAT 72545-06.2009 |
| PAYG payment summary - employment termination payment (from 1 July 2012) |
| This is the payment summary to be completed by employers when making an employment termination payment to a payee. (NAT 70868) |
| PAYG payment summary - employment termination payment (prior to 1 July 2012) |
| This is the payment summary to be completed by employers when making an employment termination payment to a payee. (NAT 70868) |
| PAYG payment summary - foreign employment |
| This is the payment summary that is provided to employees who have had amounts withheld from foreign employment income and income earned for work in the Joint Petroleum Development Area (JPDA). NAT 73297-12.2009 |
| PAYG payment summary - individual non-business |
| Complete this payment summary to provide details of amounts you have withheld from payments made to employees and to other income recipients such as pensioners, for the 2009-10 and later years. NAT 0046-11.2009. |
| PAYG payment summary - superannuation income stream |
| This is the payment summary that is provided to those payees that are in receipt of income stream payments for superannuation providers. NAT 70987 |
| PAYG payment summary - superannuation lump sum |
| This is the payment summary to be completed by superannuation funds when making a lump sum payment to a payee. NAT 70947 |
| PAYG payment summary - withholding where ABN not quoted |
| This form is to be completed by payers who are required to withhold an amount from a payee that did not quote their ABN when required. NAT 3283. |
| PAYG payment summary - withholding where ABN not quoted guidelines |
| Instructions to assist clients who fall into this catergory with their withholding obligations. |
| PAYG payment summary statement |
| This form is used by payer's to provide the ATO with a summary of the payment summaries that have been issued to their payee's. NAT 3447 |
| PAYG withholding |
| A guide for employers and businesses. (NAT 8075) |
| PAYG withholding - authorised signatories |
| Taxation regulations specify who is authorised to sign documents required under PAYG withholding. Documents include, payment summaries, payment summary statements and withholding where ABN not quoted annual reports. |
| PAYG withholding - calculation sheet - holiday and long service leave for continuing employment |
| This calculation sheet outlines the pay as you go (PAYG) withholding guidelines for employees who are continuing in your employment. These payments include holiday pay, leave loading and long service leave payments. |
| PAYG withholding - how to complete your activity statement |
| Instructions for employers on how to complete a business activity statement (BAS). |
| PAYG withholding - repayment of overpaid amounts |
| A guide for employers on how to deal with overpayments that occur in a current financial year and or in a previous financial year. |
| PAYG withholding - varying your PAYG withholding |
| This guide explains when and how you can vary your rate of pay as you go (PAYG) withholding. |
| PAYG withholding - voluntary agreements |
| This is a fact sheet that explains PAYG withholding - voluntary agreements. |
| PAYG withholding and employees who work in a foreign country |
| If you have any employees that are working in a foreign country, you need to be aware of your pay as you go (PAYG) withholding obligations. |
| PAYG withholding and household employees |
| Information for householders. Under Pay As You Go (PAYG) withholding, you may be required to withhold amounts from payments you make to your employees, such as nannies, cleaners, gardeners or housekeepers. (NAT 3901) |
| PAYG withholding and labour-hire firms |
| Information about pay as you go (PAYG) withholding for payers who have entered into a labour-hire or on-hire arrangement. |
| PAYG withholding annual report - payments to foreign residents |
| Use this form to report payments made to foreign residents in the last financial year for entertainment or sports activities, construction and related activities and casino gaming junket activities. |
| PAYG withholding calculation sheet - payments upon death of a worker |
| This calculation sheet provides information to payers on payments for work or services made after a worker's death. |
| PAYG withholding for Community Development Employment Project |
| This is a guide for employers that describes how to work out the amount to withhold from Community Development Employment Projects (CDEP) payments made to workers. |
| PAYG withholding for large withholders |
| This guide is for large withholders and explains PAYG withholding including: how to report and pay withholding amounts to the ATO; annual reporting for withholding; and how to offset a GST credit against a withholding liability. |
| PAYG withholding for non-cash benefits |
| This document outlines the withholding requirements for payers when providing a non-cash benefit to a payee. |
| PAYG withholding for performing artists |
| This fact sheet discusses the withholding requirements, brought into effect 1 April 2002, covering payments made to performing artists by their agents, advertising agencies and advertisers. |
| PAYG withholding from interest, dividend and royalty payments paid to non-residents - annual report |
| Instructions and sample form for reporting payments of interest and unfranked dividends paid to non-residents that are not reported on an annual investment income report (AIIR), and royalties paid to non-residents. NAT 7187. |
| PAYG withholding from interest, dividends and royalties paid to non-residents |
| Information about when and how much to withhold from interest, dividends, and royalities you pay to non-residents of Australia. |
| PAYG withholding guide no.10 - withholding variations for payers |
| Payers must withhold amounts from withholding payments in accordance with the tax tables published by the ATO. |
| PAYG withholding information for government organisations |
| This information will assist government organisations meet their PAYG withholding obligations as a result of a restructure, merge or change of name. |
| PAYG withholding liability notification |
| Use this form if you are a large withholder and need to notify us that a net GST credit is to be offset against a PAYG withholding liability. |
| PAYG withholding payment summary annual report - electronic reporting requirements 2010-11 |
| This document provides electronic reporters with information on software that complies with electronic reporting specifications for 10-11 year. |
| PAYG withholding tax table - additional amount to withhold as a result of an upwards variation |
| For payments made on or after 21 December 2001. Use this table where an arrangement exists between a payee and the payer, to have an amount withheld and there is a Withholding declaration - upwards variation to this effect in place. NAT 5441 |
| PAYG withholding variation 19 - indigenous artists |
| Notice of variation of amount required to be withheld. This variation applies to payments to an indigenous artist for artistic works, made from 1 July 2002 to 30 June 2003. |
| PAYG withholding variation application (E-variation) |
| The PAYG withholding variation application (e-variation) is for reducing the PAYG withholding rate for the year ending 30 June 2014.This form is designed for transmission over the internet. To transmit the form successfully, you must meet minimum system requirements. |
| PAYG withholding variation application 2014 |
| This application should be used when the payee (the person who receives a payment) wants to reduce their pay as you go (PAYG) withholding rate for the year ending 30 June 2014. |
| PAYG withholding variation application 2014 - senior Australians only |
| This application should be used when the payee wants to reduce their pay as you go (PAYG) withholding rate for the year ending 30 June 2014. |
| PAYG withholding variation short application 2014 |
| This application should be used when the payee wants to reduce their PAYG withholding rate applied to allowances, HELP/Financial Supplement for the year ending 30 June 2014. |
| PAYG withholding variation supplement 2014 |
| This is a supplement to the PAYG withholding variation application 2014 (NAT 2036). The supplement should be used if the payee has business income or non-commercial business losses. |
| PAYG withholding where ABN not quoted - annual report |
| You should complete this form when reporting amounts that are withheld from a supplier that does not quote their Australian business number (ABN). You are required to complete details of each payee from which you have withheld amounts. |
| Payment summaries and annual reports |
| Payment summaries show the total payments you make and the amount you withhold during the financial year. Which payment summary you need to use and when you provide it depend on a range of factors including whether the worker is a contractor or an employee. Each year you also prepare and lodge an annual report. |
| Providing payment summaries to employees electronically |
| This document provides information to employers on when and how to provide electronic payment summaries to their payees. |
| Registering for PAYG withholding |
| There are a number of ways to register. You must apply to register by the day on which you are first required to withhold an amount from a payment. |
| Religious institutions guide to PAYG withholding |
| This guide covers payments made by religious institutions to a religious practitioner for an activity, or a series of activities which are subject to withholding. |
| Religious practitioners guide to PAYG withholding |
| The pay as you go (PAYG) withholding system requires payers to withhold an amount from certain payments made to a religious practitioner. This guide covers those payments. |
| Reporting and paying the withheld amount |
| You need to report and pay amounts you withhold to us and to lodge your activity statements. |
| Schedule 1 - Statement of formulas for calculating amounts to be withheld |
| For payments made on or after 1 July 2012. If you develop your own payroll software package, this schedule will help you calculate the amounts to be withheld from payments. NAT 1004 |
| Schedule 10 - Tax table for daily and casual workers |
| For payments made on or after 1 July 2012. Use this table if you make a payment on a daily or casual basis. This incorporates Medicare levy and includes statement of formulas. NAT 1024 |
| Schedule 11 - Higher Education Loan Program weekly tax table |
| For payments made on or after 1 July 2012. Use this table if you make weekly payments and your payee has an accumulated Higher Education Loan Program (HELP) debt. This includes statement of formulas for calculating weekly and monthly withholding. NAT 2173 |
| Schedule 12 - Higher Education Loan Program fortnightly tax table |
| For payments made on or after 1 July 2012. Use this table if you make fortnightly payments and your payee has an accumulated Higher Education Loan Program (HELP) debt. This includes statement of formulas. NAT 2185 |
| Schedule 14 - Statement of formulas for calculating Higher Education Loan Program (HELP) component |
| For payments made on or after 1 July 2012. Use this schedule if you develop your own payroll software packages. This includes coefficients for calculating weekly withholding amounts incorporating HELP component. NAT 2335 |
| Schedule 16 - Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component |
| For payments made on or after 1 July 2012. Use this schedule if you develop your own payroll sofware packages. This includes coefficients for calculating weekly withholding amounts incorporating SFSS component. NAT 3305 |
| Schedule 17 - Student Financial Supplement Scheme weekly tax table |
| For payments made on or after 1 July 2012. Use this table if you make weekly payments and your payee has an accumulated Financial Supplement debt. This includes statement of formulas for calculating weekly and monthly withholding. NAT 3306 |
| Schedule 18 - Student Financial Supplement Scheme fortnightly tax table |
| For payments made on or after 1 July 2012. Use this table if you make fortnightly payments and your payee has an accumulated Financial Supplement debt. This includes statement of formulas. NAT 3307 |
| Schedule 2 - Weekly tax table |
| For payments made on or after 1 July 2012. Use this table if you make payments on a weekly basis. This includes instructions for calculating monthly and quarterly withholding. NAT 1005 |
| Schedule 21 - Calculating Higher Education Loan Program in conjunction with Student Financial Supplement Scheme |
| For payments made on or after 1 July 2012. Use this schedule if you develop your own payroll software packages. Formulas and coefficients are used for calculating weekly withholding amounts for payees who have both an accumulated Higher Education Loan Program (HELP) debt and an accumulated Financial Supplement (FS) debt. NAT 3539 |
| Schedule 22 - Tax table for seniors and pensioners |
| For payments made on or after 1 July 2012 to 30 June 2013. Use for payments to low income aged persons and pensioners. NAT 4466 |
| Schedule 23 - Tax table for Joint Petroleum Development Area |
| For payments made on or after 1 July 2012. Use this table if you make payments to individuals for work or services performed in the Joint Petroleum Development Area (JPDA). NAT 7288 |
| Schedule 24 - Tax table for individuals employed in the horticultural or shearing industry |
| For payments made on or after 1 July 2012. This table includes statement of formulas and should be used if you make payments to individuals in the horticultural or shearing industry. NAT 1013 |
| Schedule 26 - tax table for return to work payments |
| For payments made on or after 1 July 2006. Use this table if you make a payment to an individual of an amount that is paid under an arrangement to induce that individual to resume working for or providing services to, you or any other entity. NAT 3347 |
| Schedule 28 - Tax table for unused leave payments on termination of employment |
| For payments made on or after 1 July 2012. Use this table to calculate amounts to be withheld from unused leave payments on termination of employment or office. NAT 3351 |
| Schedule 29 - tax table for payments made under voluntary agreements |
| For payments made on or after 1 January 2006. Use this table to calculate withholding amounts from payments made to an individual, under a voluntary agreement to withhold. NAT 3352 |
| Schedule 3 - Fortnightly tax table |
| For payments made on or after 1 July 2012. Use this table if you make payments on a fortnightly basis. NAT 1006 |
| Schedule 30 - Tax table for back payments, commissions, bonuses and similar payments |
| For payments made on or after 1 July 2012 . Use this table if you make a payment for back payments (including lump sum payments in arrears), commissions, bonuses or similar payments. NAT 3348 |
| Schedule 31 - Tax table for annuities |
| For payments made on or after 1 July 2012. Use this table if you pay an annuity that is not a super income stream. NAT 3350 |
| Schedule 32 - Tax table for employment termination payments |
| For payments made on or after 1 July 2012. Use this table to calculate amounts to be withheld from employment termination payments paid to an individual. NAT 70980 |
| Schedule 33 - Tax table for superannuation lump sums |
| For payments made on or after 1 July 2012. Use this table if you make payment of a super income stream benefit, including a super death benefit income stream to your payee. NAT 70981 |
| Schedule 34 - Tax table for superannuation income streams |
| For payments made on or after 1 July 2012. Use this table to calculate amounts to be withheld from superannuation income stream benefit payments, including superannuation death benefit income stream payments. NAT 70982 |
| Schedule 5 - Weekly tax table with no and half Medicare levy |
| For payments made on or after 1 July 2012. Use this table if you make payments to a prescribed person entitled to a full or half levy exemption for the Medicare levy. These include members of the defence force and certain recipients of repatriation and social security pensions and benefits. NAT 1008 |
| Schedule 6 - Medicare levy adjustment weekly tax table |
| For payments made on or after 1 July 2012. Use this table if you make payments to your payee on a weekly basis and they are entitled to a Medicare levy adjustment. This table includes instructions for calculating the Medicare levy adjustment for monthly payments. NAT 1010 |
| Schedule 7 - Medicare levy adjustment fortnightly tax table |
| For payments made on or after 1 July 2012. Use this table if you make payments to your payee on a fortnightly basis and they are entitled to a Medicare levy adjustment. NAT 1011 |
| Schedule 9 - Tax table for actors, variety artists and other entertainers |
| For payments made on or after 1 July 2012. Use this table if you make payments to payees who are actors, variety artists and other entertainers who receive payments for their performances. NAT 1023 |
| Seasonal Worker Program - frequently asked questions for approved employers |
| Frequently asked questions for employers of workers under the Seasonal Worker Program. |
| Statement by a supplier (reason for not quoting an ABN to an enterprise) |
| You should complete this form if you are a supplier and do not quote your Australian business number to an enterprise. NAT 3346. |
| Statement by supplier - Scrap metal industry |
| Statement by supplier for the scrap metal industry code of compliance. NAT 10210-07.2006 |
| Student Financial Supplement Scheme monthly withholding table |
| For payments made on or after 1 July 2012. Use this table if you make monthly payments and your payee has an accumulated Student Financial Supplement Scheme debt. NAT 3308 |
| Tax file number declaration |
| The information you provide in this declaration will allow your payer to work out how much to withhold from payments made to you. (NAT 3092) |
| Tax tables |
| This document provides a list of quick links to the pay as you go (PAYG) withholding tax tables for payments made from 1 July 2012. |
| Taxing of allowances and reimbursements paid to workers under a labour hire or on-hire arrangement |
| Outlines the correct tax treatment of allowances and reimbursements paid to workers under a labour hire or on-hire arrangement. |
| Taxing of allowances paid to religious practitioners |
| This document outlines the correct withholding treatment of allowances paid to religious practitioners. |
| Travel allowances and PAYG withholding |
| Explains the PAYG withholding implications on travel allowances. |
| Voluntary agreement for PAYG withholding |
| A voluntary agreement is an agreement between a business (the Payer) and a contract worker (Payee) to bring work payments into the pay as you go (PAYG) withholding system. |
| When a worker leaves or retires |
| When an employee or contractor stops working for you, your obligations may include making and reporting employment termination payments. |
| Withholding amounts from wages and other payments |
| Your withholding obligations are different depending on whether your worker is an employee or a contractor. There are other factors that can affect the amount withheld from payments such as if your employee has Higher Education Loan Program (HELP) or Financial Supplement debts, or has reduced withholding due to eligibility for tax offsets. |
| Withholding declaration |
| This declaration authorises your payer to adjust the amount of tax withheld from payments made to you or to advise your payer of a change to information you previously provided in a Tax file number declaration NAT 3093. |
| Withholding declaration - upwards variation |
| This declaration authorises your payer to increase the rate or amount withheld from payments made to you. NAT 5367 |
| Withholding for 27 fortnightly or 53 weekly pays in a year |
| Use this document as a guide for additional withholding where you have 27 fortnightly or 53 weekly pays in a year. |
| Withholding for foreign cricket teams visiting Australia |
| Guide for withholding payments made to foreign cricket boards, players and their support staff. |
| Withholding from allowances |
| Outlines the correct withholding treatment of allowances and only applies to employers who pay allowances to employees, company directors and office holders. Provides a description of the differences between allowances and reimbursements. |
| Withholding from payments to foreign residents for casino gaming junket activities |
| Explains your PAYG withholding obligations as a casino operator when you make payments to foreign residents for arranging casino gaming junket activities. |
| Withholding from payments to foreign residents for construction and related activities |
| This is a guide that covers those payments made to foreign residents for construction and related activities. (NAT 10398) |
| Withholding from payments to foreign residents for entertainment or sports activities |
| PAYG withholding arrangements for payments made to foreign residents for entertainment or sports activities |