A-Z index

PAYG Withholding requirements

No longer need to withhold
If you cease to be an employer, you should cancel your registration for PAYG withholding.
PSI and PAYG withholding
Information about personal services payments and how they relate to pay as you go withholding (PAYG withholding).
Payments you need to withhold from
As an employer, you may need to withhold amounts from payments you make to your workers and other businesses and send the withheld amount to us.
Withholding from investment income
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.