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  • PAYG withholding – how to complete your activity statement labels

    This guide will assist you to complete the Pay as you go (PAYG) withholding part of your activity statement.

    PAYG withholding, payers (generally businesses and other enterprises) must withhold tax from certain payments made 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 must report these withheld amounts in the PAYG tax withheld section of your BAS and pay all withheld amounts to us.

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      Last modified: 26 Feb 2021QC 16735