Paying withheld amounts

For each PAYG withholding payment due date:

  • Work out the PAYG withholding liability from your payroll and accounts payable.
  • Pay the PAYG withholding amount to us using type 70 EFT code.

When to pay withheld amounts

If you are a large withholder, your date for payment depends upon the day the withholding event took place.

If you paid and withheld from an amount on:

You must pay the withheld amount to us on:


the following Monday


the following Monday


second Thursday after that day


the following Thursday


the following Thursday


second Monday after that day


second Monday after that day

When the due date is a public holiday, you may pay on the next working day.


You may delay payment of small amounts that would otherwise have to be sent to us outside your regular payment cycle. These amounts may be paid on the next regular payment date. Full details of this concession are available in Large withholder's discretionary extensions to payments.

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How to pay withheld amounts

You must pay amounts withheld to us using one of the following options:

  • direct credit
  • credit card
  • BPAY®.

  Registered to BPAY Pty Ltd ABN 69 079 137 518

Each of these payment methods is explained in detail in PAYG withholding - how to complete your activity statement.

We will give you an electronic funds transfer (EFT) code to use when making your PAYG withholding payments. You must include this code in the lodgment reference field.

  • Use EFT code type 70 when making withholding payments to us.
  • Use EFT code type 60 when making payments for activity statements.

Remember, if you use the incorrect payment code, your payment cannot be processed correctly.

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Find out more

For more information about paying electronically or EFT code formats:

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Offsetting a net GST credit against a PAYG withholding liability

If you have a net GST credit for a tax period, it can be offset against your PAYG withholding liability.


GST credits can only be offset against one withholding liability in any GST reporting period.

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To ensure your entitlement to GST credits is recorded on your account and offset against your PAYG withholding liability, you must take the following steps.

Step 1

Tell us how much withholding you are liable to pay:

Lodge the form by:

Step 2

Lodge your activity statement on or before the due date for paying your PAYG withholding. The activity statement will establish your entitlement to a GST credit.

Step 3

Pay the amount owing to us by the due date. If any credit remains after the offset, it will be offset against other tax liabilities or refunded to you. We cannot refund any amount unless you have lodged all required activity statements.

Find out more

For more information about offsetting your GST credits against the PAYG withholding liability:

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Difficulty in paying your tax

If you have difficulty in paying your tax debt on time, phone us on 1300 728 060 to discuss your circumstances. You can only call this number if you are a large or consolidated client.

    Last modified: 18 May 2016QC 16325