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PAYG Withholding requirements

Not-for-profit investment income withholding
PAYG withholding applies if a not-for-profit organisation does not provide its ABN or TFN to its investment body. Under the PAYG withholding requirements, investment bodies (such as banks, building societies, unit trusts or public companies) must withhold an amount from the interest or dividends they pay unless you have quoted your ABR or TFN, or have claimed an exemption from quoting your TFN.
PAYG when receiving PSI
You will have additional PAYG withholding obligations if the PSI your business received hasn't been promptly paid to each individual who performed the service, as salary or wages.
Payments you need to withhold from
You may need to withhold amounts from payments you make to your workers, other businesses and other payees, and send the withheld amount to us.