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  • Withholding declarations



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    A payee may use a Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding from you.

    Payees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments.

    Changes that may affect the amount you need to withhold include:

    • becoming or ceasing to be an Australian resident for tax purposes
    • claiming or discontinuing a claim for the tax-free threshold
    • advising of a HELP or FS debt, or changes to them
    • entitlement to a seniors and pensioners tax offset
    • upward variation to increase the rate or amount to be withheld.

    When your payee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from a payee, it will override the previous one.


    A valid Tax file number declaration must be in place before your payee can provide you with a Withholding declaration.

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    What if your payee has a HELP or FS debt?

    If your payee has an accumulated HELP or FS debt, you may need to withhold additional amounts from their payments. Your payee will need to notify you of this on their Tax file number declaration or Withholding declaration.


    If your payee has not given you their TFN, do not withhold any amount for HELP or FS debts.

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    Last modified: 14 Jun 2013QC 25921