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How to pay and report PAYG withholding amounts to us

Due dates for paying and reporting PAYG withholding depends on your business size. You can request a date change.

Last updated 10 June 2025

If you have withheld tax amounts from payments you make to your payees, you need to:

  • provide the withheld amounts to us
  • report those amounts to us regularly on activity statements
  • provide payment summaries, detailing total payments and withholding, to each of your payees
  • lodge an annual report confirming your total withholding.

The pay as you go (PAYG) withholding cycle determines how often you need to report and pay the withholding amounts to us. You may be able to change your withholding cycle.

You won't need to do payment summaries for amounts you reported and finalised through Single Touch Payroll (STP). For more information, see STP and activity statements.

 

This information will help you understand the pay as you go (PAYG) withholding cycle changes.

You need to pay amounts withheld to us and report those amounts on activity statements.

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