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  • Before you start

    On this page

    Terms we use

    When we say:

    • payer, we mean the business or individual making payments under the pay as you go (PAYG) withholding system
    • payee, we mean the individual being paid.

    Who should complete this form

    You should complete this form before you start to receive payments from a new payer – for example:

    • payments for work and services as an employee, company director or office holder
    • payments under return-to-work schemes, labour hire arrangements or other specified payments
    • benefit and compensation payments
    • superannuation benefits.

    Who shouldn't complete this form

    You don't need to complete this form if you:

    • are a beneficiary wanting to provide your tax file number (TFN) to the trustee of a closely held trust – see TFN withholding for closely held trusts
    • are receiving superannuation benefits from a super fund and have been taken to have quoted your TFN to the trustee of the super fund
    • want to claim the seniors and pensioners tax offset by reducing the amount withheld from payments made to you. You should complete a Withholding declaration.
    • want to claim a zone, overseas forces or invalid and invalid carer tax offset by reducing the amount withheld from payments made to you. You should complete a Withholding declaration.

    For more information on tax offsets, see Withholding declaration – calculating your tax offset.

    Last modified: 16 Dec 2022QC 16161