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  • Withholding declaration

    Complete a Withholding declaration form (NAT 3093) if you want your payer to adjust the amount of tax withheld from payments made to you.

    You can complete this form either:

    • online through ATO online via myGov. The form is part of the New Employment forms under the Employment menu
    • by downloading the Withholding declaration (NAT 3093, PDF 347KB)This link will download a file form and instructions. This is a fillable PDF that can be completed online, saved and printed. You will need to select each field to complete. If you prefer to complete by hand, print a blank copy of the form.

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    Who should complete this declaration?

    You should complete this declaration if you want:

    • your payer to adjust the amount withheld from payments made to you
    • to advise your payer of a change to information you previously provided in a Tax file number declaration (NAT 3092).

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    These instructions are current to 30 June 2020.

    You must lodge a new declaration if either:

    • you leave your current payer and start to receive payments from a new payer
    • your circumstances change.

    If you give the wrong information, you may have insufficient amounts withheld from payments made to you and this may result in a significant tax debt at the end of the income year.

    Is this the right form for you?

    Complete this declaration if the following applies:

    • you have completed a Tax file number declaration (NAT 3092) with your current payer and you now want to      
      • advise your payer that you have become, or ceased to be, an Australian resident for tax purposes
      • claim or discontinue claiming the tax-free threshold
      • advise your payer of your Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) repayment obligations, or make changes to them
      • claim your entitlement, or vary your entitlement to a tax offset (including the seniors and pensioners tax offset – SAPTO).

    Downward variation

    You can apply to reduce the rate or amount of withholding if you believe that you will have too much tax withheld from your pay for the year. To apply, you must complete a PAYG withholding variation application and send it to us.

    Upward variation

    If you want to increase the rate or amount of withholding from your pay you can now do so by providing a written request to your payer.

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    Last modified: 19 Mar 2020QC 16347