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  • Withholding declarations and variations

    Payees should use the following forms to notify their employer or other payer of a change to their withholding rates.

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    Withholding declarations

    Withholding variation applications

    Your payees should use the following forms when they want to vary the amount you are required to withhold from a withholding payment. The main purpose of varying their rate or amount of withholding is to make sure the amounts withheld during the income year best meet their end-of-year tax liability. An example is where the normal rate or amount of withholding would lead to a large credit at the end of the income year because their tax deductible expenses are higher than normal.

    Last modified: 13 Dec 2022QC 18916