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  • Withholding declarations

    An employee can use the Withholding declaration 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, SSL, TSL or Financial Supplement debt (or changes to them)
    • entitlement to a seniors and pensioners tax offset.

    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 replace 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.

    Last modified: 14 Jun 2019QC 55456