• PAYG withholding for external administrators and trustees of bankrupt estates

    This guide explains your pay as you go (PAYG) withholding obligations if you make payments to employees following appointment to any of the following roles:

    • liquidator
    • receiver
    • receiver and manager
    • voluntary administrator appointed under the Corporations Act 2001
    • administrator of a deed of company arrangement
    • trustee of a bankrupt estate.

    PAYG withholding will also apply to payments you make:

    • under a government funded employee entitlement scheme such as the Fair Entitlements Guarantee
    • to a supplier who has not quoted an Australian Business Number (ABN).

    Getting started

    You will need to:

      Last modified: 13 Nov 2015QC 47359