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Paying and reporting withheld amounts

What to do with the tax amounts you withheld including activity statements, annual reporting and payment summaries.

Last updated 18 August 2021

If you have withheld tax amounts from payments you make to your payees, you need to:

  • provide the withheld amounts to us
  • report those amounts to us regularly on activity statements
  • lodge an annual report confirming your total withholding
  • provide payment summaries detailing total payments and withholding to each of your payees.

You won't need to do payment summaries for amounts you reported and finalised through Single Touch Payroll (STP).

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This information will help you understand the pay as you go (PAYG) withholding cycle changes.

You need to pay amounts withheld to us and report those amounts on activity statements.