Before you start

On this page

• Terms we use
• Who should complete this form
• Who shouldn't complete this form

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.