Withholding declarations

Withholding declarations tell you what adjustments to make to the rate of withholding as shown in the tax tables.

A valid Tax file number declaration must be in place before your employee can authorise you to vary their withholding by providing a withholding declaration.

Your employee must give you a completed Withholding declaration if they want to:

  • claim an entitlement to tax offsets by having a reduced amount withheld from payments made to them
  • advise you of changes to their 
    • tax-free threshold
    • residency status
    • HELP, Trade Support Loan or Financial Supplement debt

A withholding declaration takes effect from the first payment you make after the employee has provided the declaration.

A later declaration provided by an employee overrides an earlier declaration.

You do not need to send withholding declarations to us – keep the completed declarations with your employee records.

Next steps:

Last modified: 17 Jun 2015QC 27064