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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An employee can use the Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets.

Employees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold.

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


An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration.

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Last modified: 01 Jul 2014QC 39432