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PAYG withholding annual reports

Explains when your business needs to lodge a pay as you go (PAYG) withholding annual report.

Last updated 29 July 2015

You need to lodge a PAYG withholding report at the end of each financial year if your business withheld amounts from payments to:

  • employees
  • non-residents (interest, dividend and royalty payments)
  • foreign residents
  • businesses that do not quote an ABN.

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