Payments to labour-hire workers
If you're a labour-hire firm providing individual workers (as employees or contractors) under a labour-hire arrangement your workers are taxed at the same rate as employees.
You work out how much to withhold using the relevant PAYG withholding tax table together with information provided on your workers' TFN and withholding declarations.
Where you provide labour-hire workers who are operating as companies, partnerships or trusts, you do not have to withhold amounts from payments you make to them, unless they do not provide you with their ABN.
If you're a labour hire firm providing individual workers under a labour hire arrangement, you must withhold an amount from each payment you make to each worker.