• Pay as you go (PAYG) tax withheld

    Under PAYG withholding, businesses must withhold tax from certain payments made to others, which you then pay to the ATO. These payments include:

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

    Report any withheld amounts in the PAYG tax withheld section of your business activity statement (BAS).

    Next steps:

    Lodge your BAS




    Last modified: 10 Dec 2014QC 33689