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Under the Pay as you go (PAYG) withholding rules, you have an obligation to collect tax from payments you make to employees and some businesses so they can meet their end-of-year tax liabilities.
You'll have withholding obligations if any of the following apply:
You must apply to register for PAYG withholding before you are first required to withhold an amount from a payment.
As an employer, you have other legal obligations, aside from tax and super. You must only employ legal workers – that is, Australian citizens, permanent residents and non-citizens with Australian visas that allow them to work.
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