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Before you start

Last updated 5 June 2023

Understanding the terms we use and work out if you should or should not 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. This includes payments from a superannuation income stream or compensation payments.
  • 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.

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