Show download pdf controls
  • Withholding declaration

    A withholding declaration form authorises your payer to adjust the amount of tax withheld from your payments.

    On this page

    Easier online

    It's fast and easy to complete your Withholding declaration online.

    Visit myGov and go to ATO online services. Then, under the Employment menu, go to New employment and you can complete your Withholding declaration online.

    Who should use the declaration

    Complete a Withholding declaration if you have completed a Tax file number declaration 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).

    If you give the wrong information, you may have insufficient amounts withheld from your payments and you may have a large tax debt at the end of the income year.

    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 for an upward variation to your payer.

    How to get this form

    If you need to complete a Withholding declaration:

    • It's easy to complete your Withholding declaration online through myGov by going to your linked ATO online services then
      • selecting Menu, then Employment and then New employment.
      • on the New employment screen, completing your Withholding declaration, remembering that when we say 'employer' we mean your payer even if they are not an employer.
       
    • You can get a paper copy of Withholding declaration (NAT 3093) by either ordering online or by phoning us on 1300 720 092, 24 hours a day, 7 days a week. Remember, if you do this
      • take note of the name and number Withholding declaration (NAT 3093) before you order it
      • only order what you need now as we may update the form.
       
    • You can download the Withholding declaration (NAT 3093, PDF 363KB)This link will download a file and either
      • select each field, complete it on your computer, then save and print it in colour and in A4 size
      • print a blank copy of the form in colour and in A4 size and complete it by hand.
       

    How to complete this form – payee

    In this section you can find out about:

    What is your tax file number (TFN)?

    We and your payer are authorised by the Taxation Administration Act 1953 to request your tax file number (TFN). It is not an offence not to quote your TFN. However, quoting your TFN reduces the risk of administrative errors and having extra tax withheld. Your payer is required to withhold the top rate of tax from all payments made to you if you do not provide your TFN or claim an exemption from quoting your TFN.

    How to find your TFN

    If you already have a TFN and don't remember the number, you can find it online through myGov by going to your linked ATO online services.

    If you don't have a myGov account linked to ATO online services, you can find your TFN on:

    • your notice of assessment
    • letters you have received from us, such as a statement of account
    • an income statement or payment summary (provided by your payer)
    • your superannuation account statement.

    If you have a registered tax agent, you can ask them for your TFN.

    If you still can't find your TFN after checking these options, contact us.

    If you don't have a TFN

    You may be able to claim an exemption from quoting your TFN but you have to use a paper Withholding declaration form. Then print X in the appropriate box if you:

    • have lodged a Tax file number – application or enquiry for individuals or made a phone or counter enquiry to obtain your TFN
    • are claiming an exemption from quoting a TFN. You are exempt from quoting your TFN if you meet any of the following conditions
      • You are under 18 years old and do not earn enough to pay tax.
      • You receive certain Centrelink pensions, benefits or allowances or a service pension from the Department of Veterans' Affairs. However, you will need to quote your TFN if you receive JobSeeker Payment from 20 March 2020, Youth Allowance, Austudy, Newstart Allowance, Sickness Allowance or Parenting Allowance.
      • You receive benefits from the Military Rehabilitation and Compensation Commission.
       

    Are you an Australian resident for tax purposes or a working holiday maker?

    Generally, we consider you to be an Australian resident for tax purposes if you:

    • have always lived in Australia or you have come to Australia and now live here permanently
    • are an overseas student doing a course that takes more than 6 months to complete
    • migrate to Australia and intend to reside here permanently.

    If you go overseas temporarily and do not set up a permanent home in another country, you may continue to be treated as an Australian resident for tax purposes.

    If you are in Australia on a working holiday visa (subclass 417) or a work and holiday visa (subclass 462), you must select that you are a working holiday maker. Special rates of tax apply for working holiday makers. For more information, see Working holiday makers.

    If you’re not an Australian resident for tax purposes or a working holiday maker, you must select that you are a foreign resident for tax purposes, unless you are in receipt of an Australian Government pension or allowance.

    Temporary residents can claim super when leaving Australia, if all requirements are met. For more information, see Departing Australia superannuation payment (DASP).

    Foreign resident tax rates are different

    A higher rate of tax applies to a foreign resident’s taxable income. Foreign residents are not entitled to a tax-free threshold, nor can they claim tax offsets to reduce withholding.

    Answer no to this question if you are not an Australian resident for tax purposes, unless you are in receipt of an Australian government pension or allowance. If your answer here is no, you must also answer no to question Do you want to claim the tax-free threshold from this payer?. For more information, see Your tax residency.

    Do you want to claim the tax-free threshold from this payer?

    The tax-free threshold is the amount of income you can earn each financial year that is not taxed. By claiming the threshold, you reduce the amount of tax that is withheld from your pay during the year.

    Answer yes if you want to claim the tax-free threshold, you are an Australian resident for tax purposes and one of the following applies:

    • You are not currently claiming the tax-free threshold from another payer.
    • You are currently claiming the tax-free threshold from another payer and your total income from all sources will be less than the tax-free threshold.

    Answer yes if you are a foreign resident in receipt of an Australian Government pension or allowance.

    Answer no if none of the above applies or you are a working holiday maker.

    If you receive any taxable government payments or allowances such as JobSeeker Payment from 20 March 2020, Newstart Allowance, Austudy or Youth Allowance, you are likely to be already claiming the tax-free threshold from that payment.

    For more information, see:

    Do you have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?

    Answer yes if you have a HELP, VSL, FS, SSL or TSL debt.

    Answer no if you do not have a HELP, VSL, FS, SSL or TSL debt, or you have repaid your debt in full.

    You have a HELP debt if either:

    • the Australian Government lent you money under HECS-HELP, FEE-HELP, OS-HELP, VET FEE-HELP, VET Student loans prior to 1 July 2019 or SA-HELP
    • you have a debt from the previous Higher Education Contribution Scheme (HECS).

    You have an SSL debt if you have an ABSTUDY SSL debt.

    You have a separate VSL debt that is not part of your HELP debt if you incurred it from 1 July 2019.

    For more information, see Study and training support loans.

    Do you want to claim or vary your tax offset entitlement by reducing the amount withheld from payments made to you?

    There are 2 categories of tax offsets in this section at this question:

    1. Invalid or invalid carer tax offset
    2. Zone or overseas forces tax offset.

    For more information, see Withholding declarations and variations.

    You may end up with a tax debt at the end of the year if you overestimate your entitlement to any of these benefits. Similarly, underestimating may lead to a tax refund.

    If you cannot estimate your entitlements to certain benefits for the year, you can claim it at the end of the financial year on your tax return.

    Do you want to claim the seniors and pensioners tax offset (SAPTO) by reducing the amount withheld from payments made to you?

    Claim the tax offset from only one payer

    You are not entitled to reduce your withholding amounts, or claim the seniors and pensioners tax offset (SAPTO), with more than one payer at the same time.

    If your income comes from more than one source, and need help with this question, phone us.

    How your income affects the amount of your tax offset

    You must meet the eligibility conditions to receive SAPTO. Your rebate income, not your taxable income, determines the amount of SAPTO, if any, you will receive.

    Answer yes if you are eligible and choose to claim SAPTO from this payer by reducing the amount withheld from payments made to you during the year.

    For more information, see Withholding declarations and variations.

    Sign the declaration

    Make sure you have answered all the questions and then sign the declaration.

    If you're completing your Withholding declaration:

    • online, you'll need to print out the completed summary and return this to your payer so they can work out how much tax to withhold from payments they make to you
    • on paper, complete section A then give your declaration to your payer to complete section B.

    Privacy of information

    We respect your privacy and only collect and disclose information, including your tax file number, as authorised by taxation law.

    How to complete this form – payer

    In this section you can find out about:

    Using ATO online services

    Your payee now has the option to provide their Withholding declaration through ATO online services.

    Payees can select the Employment menu, go to New employment, and complete the Withholding declaration online. This can be used for both employment and non-employment related payments.

    If your payee has provided a printout of their employee tax details summary from ATO online services, just enter the tax details into your system and keep a copy of the form for your records.

    Paper form

    The payer completes Section B.

    Payer obligations

    If you withhold amounts from payments, or are likely to withhold amounts, the payee may give you either:

    • this form with section A completed
    • a printout of their employee tax details summary from ATO online services.

    A Withholding declaration applies to payments made after you receive the declaration. Use the information on this form to determine the amount of tax to be withheld from payments based on our PAYG withholding tax tables.

    If the payee gives you another declaration, it overrides any previous declarations.

    Last modified: 16 Sep 2022QC 16347