Report and pay additional PAYG withholding

Once you have registered your business for PAYG withholding we will send you an activity statement showing when the withholding payment is due. At the end of each PAYG period, your business reports PAYG withholding amounts on the activity statement at the following labels:


Salary or wages paid within 14 days after the end of the period, and/or any attributed income amount.


The amount withheld from the amount at W1.


Carrie and Jamie are partners in a partnership trading as Chic Deco. Chic Deco provides Carrie's services as an interior designer. Chic Deco does not have any employees but is registered to report quarterly for PAYG withholding. Jamie helps to administer the partnership.

Chic Deco chooses to work out its PAYG withholding obligations using 70% of the partnership's PSI.

  • During the period 1 July 2008 to 30 September 2008, Chic Deco received PSI (exclusive of GST) of $28,000.
  • Chic Deco attributes $19,600 (70% of $28,000) to Carrie.
  • Chic Deco then works out the amount to pay using the PAYG withholding tax tables (quarterly), which is $4,914.

Chic Deco has no other activity statement obligations.

Chic Deco has not made any other withholding payments during the quarter so it reports the amount of $19,600 at W1, and the amount of $4,914 at W2 on its quarterly activity statement. Chic Deco then lodges the activity statement and pays the $4,914 owing to us.

End of example
    Last modified: 14 Sep 2016QC 17515