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  • Penalties for non-compliance

    Administrative penalties will apply if you fail to pay the withholding amount to us. A penalty may not be applied if you:

    • relied on a notice from your supplier and it was reasonable for you to do so in all the circumstances, or
    • gave your supplier a bank cheque payable to the Commissioner of Taxation for the withholding amount (you should keep records of this).

    General interest charges (GIC) may also apply.


    We are open to feedback or improvements in relation to website guides for suppliers and their representatives and purchasers and their representatives. Consultation is open until Friday 7 September 2018 via Let's talkExternal Link.

      Last modified: 07 Aug 2018QC 56253