If you need to withhold amounts from payments to employees, including those who are overseas or foreign residents, you need to get them to complete a Tax file number declaration. In some cases they may also need to complete a Withholding declaration.
These declarations will help you to work out how much tax to withhold by indicating whether there are other factors you need to consider, such as withholding where employees:
- are under 18 years of age
- have study and training support loans such as Higher Education Loan Program (HELP), Australian Apprenticeship Support Loan (AASL) (previously known as Trade Support Loan (TSL)) or Financial Supplement debts
- are claiming tax offsets.
For more information see: