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  • Withholding declaration

    Use this Withholding declaration form to authorise your payer to adjust the amount of tax withheld from payments made to you. Or, instead, you can do it easily online by going to MyGov, then to ATO online services.

    For details about the personal information we collect from you see Privacy notice – Withholding declaration.

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    Easier ways to do this

    Instead of a paper form, you can easily complete a Withholding declaration online.

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

    How to get a copy of the form

    You can download the Withholding declaration (PDF 363KB, NAT 3093)This link will download a file and either:

    • select each field and complete it on your computer, then save and print it
    • print a blank copy of the form and complete it by hand.

    Who should use this declaration?

    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 your payments and you may have a large tax debt at the end of the income year.

    Is this the right form for you?

    Complete this declaration if 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.

    For more information, see Upward variations.

    Help completing this form

    Section A: Payee's declaration

    In this section

    Questions 1 and 2

    Complete with your personal information.

    Question 3 – 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.

    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.
       
    How do you find your TFN?

    If you already have a TFN and don't remember the number, you can find it online in ATO online services via your myGov accountThis link opens in a new window.

    If you don't have a myGov account, 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, phone us.

    Question 4 – 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 six 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 place an X in the working holiday maker box. 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, place an X in the foreign resident box, 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 5.

    For more information, see Your tax residency.

    Question 5 – 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:

    Question 6 – 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 a 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.

    Question 7 – Do you want to claim or vary your tax offset entitlement by reducing the amount withheld from payments made to you?

    There are two 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.

    Question 8 – 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.

    Declaration

    Make sure that you have signed and dated the declaration. Give your completed declaration to your payer.

    Section B: Payer's declaration

    This section is to be completed by the payer.

    Payer obligations

    If you withhold amounts from payments, or are likely to withhold amounts, your payee may give you this form with section A completed. A Withholding declaration applies to payments made after the declaration is provided to you. The information provided on this form is used to determine the amount of tax to withhold from payments based on the PAYG withholding tax tables we publish. If your payee gives you another declaration, it overrides any previous one.

    Last modified: 01 Nov 2021QC 16347