PAYG withholding – how to complete your activity statement

This guide will assist you to complete the PAYG withholding part of your activity statement.

Under pay as you go (PAYG) withholding, payers (generally businesses and other enterprises) must withhold amounts from certain payments they make to others. These payments include:

  • payments to employees, company directors and office holders
  • payments made to workers under labour hire arrangements
  • payments under voluntary agreements
  • payments where an Australian business number (ABN) has not been quoted in relation to a supply.

You must report these withheld amounts on your activity statement and send all withheld amounts to us.

For more information on PAYG withholding or for other activity statement instructions, refer to:

Your activity statement

Below is an example of a quarterly activity statement.

Your activity statement will contain all your reporting requirements and may not look exactly like this example.

Example: Business activity statement – front

To make sure we scan your activity statement correctly:

  • print clearly using a black pen
  • leave boxes blank if they don't apply to you, unless we ask you to write '0' (do not use NIL)
  • show whole dollars only (round cents down to the nearest whole dollar)
  • don't report negative figures or use symbols such as +, -, /, $
  • don't write any additional information on your activity statement – contact us if your details have changed.

Example: Business activity statement – rear

Business activity statement - rear.

    Last modified: 12 Oct 2015QC 16735