• No longer need to withhold

    If you cease to be an employer you should cancel your registration for PAYG withholding.

    If you are no longer going to operate as a business you may cancel your ABN. Before doing so you need to ensure you have:

    • lodged all outstanding activity statements
    • met all your PAYG withholding obligations
    • met all your payment obligations.

    If your business has an ABN, you can cancel a PAYG withholding registration:

    • online through the Business PortalExternal Link
    • by phoning 13 28 66 between 8.00am and 6.00pm, Monday to Friday (if you are recorded by us as an authorised contact for the business)
    • by lodging an Application to cancel registration (NAT 2955) (you'll need its number) – order the form
    • through your registered tax agent or BAS agent.

    See also:

    Last modified: 12 Jul 2016QC 27089