• Withholding declarations

    Withholding declarations tell you what adjustments to make to the rate of withholding as shown in the tax tables.

    A valid Tax file number declaration must be in place before your employee can authorise you to vary their withholding by providing a withholding declaration.

    Your employee must give you a completed Withholding declaration if they want to:

    • claim an entitlement to tax offsets by having a reduced amount withheld from payments made to them
    • advise you of changes to their 
      • tax-free threshold
      • residency status
      • HELP, Trade Support Loan or Financial Supplement debt

    A withholding declaration takes effect from the first payment you make after the employee has provided the declaration.

    A later declaration provided by an employee overrides an earlier declaration.

    You do not need to send withholding declarations to us – keep the completed declarations with your employee records.

    Next steps:

    Last modified: 17 Jun 2015QC 27064