Pay as you go (PAYG) tax withheld

Under PAYG withholding, businesses must withhold tax from certain payments made to others, which you then pay to the ATO. These payments include:

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

Report any withheld amounts in the PAYG tax withheld section of your business activity statement (BAS).

Next steps:

Lodge your BAS




Last modified: 10 Dec 2014QC 33689