Get the form
Download the form PAYG withholding liability notificationThis link will download a file (NAT 3302, PDF, 87KB).
What you can do with this form
If you have a net GST credit for a tax period, it can be offset against your PAYG withholding liability. GST credits can only be offset against one withholding liability in any GST reporting period.
Use this form to tell us how much withholding you will be liable to pay one working day before your withholding due date.
This will ensure your entitlement to GST credits is recorded on your account.
Lodging the form
Lodge the form at least 48 hours before lodging your BAS.
You can either:
- fax the form to 1300 134 791
- email the form to largeDAN@ato.gov.au
After you lodge
You must:
- lodge your BAS on or before the due date – it will establish your entitlement to a GST credit
- pay the amount owing to us by the due date.
If any credit remains after the offset, it will be offset against other tax liabilities or refunded to you.
We cannot refund any amount unless you have lodged all required activity statements.
Help completing this form
Our Large business specialists can provide you with further information or assistance, including enquiries about debt and lodgment obligations.
What else you can do
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