• PAYG withholding

    If your not-for-profit organisation makes a payment that is subject to PAYG withholding, you must withhold the required amount from the payment and send it to us by the due date. The amount withheld will be reported on your organisation's activity statement along with any GST, PAYG instalments and FBT amounts.

    Any credits your organisation is entitled to (such as GST credits) will be offset against any amount of PAYG withholding and other tax liabilities you report on the activity statement.

    You send these amounts quarterly, monthly or more frequently, depending on whether your organisation is a small, medium or large withholder.

    At the end of the year you must lodge an annual report that reconciles all withholding payments your organisation has made to us during the financial year.

    If you lodge paper forms – you need to use stationery, we provide for both the PAYG payment summary statement and the payment summaries. We send this stationery to you around May each year. If you don't receive stationery, you can order it anytime using our online ordering service.

    Next steps:

    See also:

    Last modified: 07 Apr 2017QC 33560