No longer need to withhold

If you cease to be an employer you should cancel your registration for PAYG withholding.

If you are no longer going to operate as a business you may cancel your ABN. Before doing so you need to ensure you have:

  • lodged all outstanding activity statements
  • met all your PAYG withholding obligations
  • met all your payment obligations.

If your business has an ABN, you can cancel a PAYG withholding registration:

  • online through the Business PortalExternal Link
  • by phoning 13 28 66 between 8.00am and 6.00pm, Monday to Friday (if you are recorded by us as an authorised contact for the business)
  • by lodging an Application to cancel registration (NAT 2955) (you'll need its number) – order the form
  • through your registered tax agent or BAS agent.

See also:

Last modified: 12 Jul 2016QC 27089