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    Pay as you go (PAYG) withholding

    Under PAYG withholding, you need to withhold tax from certain payments made to others. 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.

    You must report any withheld amounts in the PAYG tax withheld section of your business activity statement (BAS) and pay all withheld amounts to us.

    See also:

    Last modified: 04 Apr 2017QC 33689