Completing the report

The following instructions will help you complete and lodge an Annual TFN withholding report.

If you are filling in the Annual TFN withholding report on screen, complete and print the report in one session (data entered cannot be saved when you close the file).

If you are filling in the report by hand, print clearly in BLOCK LETTERS using a black or blue pen.

Ensure you sign the declaration before sending the report to the address provided on the form.

If you make a mistake in the report

Complete a new Annual TFN withholding report if you have either:

• made a mistake in any of the amounts or other details in your original report
• amended amounts in the payment summary you issued to your beneficiary after you lodged the report.

When completing the new report, ensure to include the following:

• all of section A
• all of section B (but only for the beneficiary(s) in which a mistake had been identified in the original report)
• the declaration at section C.

Do not complete the report if you have not had to withhold. Reporting zero withholdings is not required on the report.

Get it done

The Annual TFN withholding report (NAT 73693, 375KB) is a fillable PDF that can be completed online, saved and printed. You will need to select each field to complete. If you prefer to complete by hand, print a blank copy of the form.

Section A: Closely held trust information

Income year ending

Complete the end date of your income year (for example, 30/06/2015).

Trust tax file number (TFN)

Complete the TFN of the closely held trust subject to the TFN withholding rules. To make an accurate and valid report, you must quote the closely held trust TFN.

Do not use the TFN of the trustee.

Name of trust

Complete the full name of the closely held trust.

Postal address

Complete the postal address of the closely held trust.

Full name of the trustee

Complete the details of the name of the trustee.

For trustees who are:

• individuals - complete the full details including family name and first name and any other given names
• a company - complete the full name of the company.

Include a daytime contact number in case we need to contact you.

Total of all gross payments or distributions subject to withholding

Complete by adding all label A amounts in 'Section B: Beneficiary information'.

If you have reported details for more than six beneficiaries, ensure you include them all in this total.

Total of all amounts withheld for the income year

Complete by adding up all label B amounts in 'Section B: Beneficiary information'.

If you have reported details for more than six beneficiaries, ensure you include them all in this total.

Section B: Beneficiary information

For each beneficiary who has had amounts withheld from payments/distributions, complete in full.

TFN

Complete the TFN of the beneficiary (if it has been provided to you).

Entity type

Print X in the appropriate box for the entity type of the beneficiary.

Entity details

Complete the following details for a beneficiary who is an individual:

• print X in the appropriate box for the beneficiary's title
• family and given names
• date of birth
• home/residential address (not a PO Box).

Complete the following details for a beneficiary who is a non-individual:

• full name of the entity
• Australian business number (ABN) - if applicable
• business address (not a PO Box).

Beneficiary postal address

Complete the postal details for the beneficiary.

If the postal address is the same as the home/residential or business address, do not write 'AS ABOVE' - complete the address in full.

Total of gross payments/distributions subject to withholding

At label A, write only the total of payments/distributions made to the beneficiary from which amounts were withheld.

Amounts withheld

At label B, write the amount withheld from payments/distributions reported at label A.

More than six beneficiaries

When lodging the Annual TFN withholding report by paper, if you have more than six beneficiaries to report, you must:

Ensure you complete and lodge 'Section B: Beneficiary information' for each beneficiary you need to report to us. Do not attach any other schedules to the Annual TFN withholding report.

Section C: Declaration

The Annual TFN withholding report is a legal document and the law imposes penalties for giving false or misleading information.

The report is to be completed and signed by the trustee. A trustee may authorise a tax agent or other authorised person to complete and lodge the report on their behalf. This authority must be in the approved form.

Find out more

For more on authorised signatories and authorising another individual to sign documents, refer to PAYG withholding - authorised signatories.

To make the declaration, the following information must be completed:

• the name of the signatory
• the position held
• business hours phone number (in case we need to contact you)
• your registered tax agent's number (if applicable).

By signing the report, you are making a declaration that:

• you are authorised to complete it
• the information provided is true and correct.

For details about the personal information we collect from you see Privacy notice – Annual TFN withholding report.

Lodging the report

Keep a copy of the completed Annual TFN withholding report for your records and send the original and any additional beneficiary information pages to the address provided on the report.

When you must lodge the report

The report is due three months after the end of the income year unless we have given you more time to lodge. For trusts with a 30 June balancing date, this will be 30 September.