• Instructions for variation application

    The following instructions will help you complete your PAYG withholding variation short application 2017.

    Section A: Your details

    A1 Tax file number (TFN)

    If you choose not to provide your TFN, your application may be delayed.

    A2 Employment declaration or TFN declaration

    You will not be granted a variation if you haven’t quoted your TFN to your payer, unless you are exempt from quoting your TFN.

    You are exempt from quoting a TFN if you are either:

    • under 18 years of age and do not earn enough to pay tax
    • a recipient of certain pensions, benefits or allowances from Centrelink, Department of Veterans' Affairs, Military Rehabilitation and Compensation Commission.

    You must quote your TFN if you receive Austudy, Newstart, sickness or parenting allowance.

    A6 Phone numbers

    Provide a phone number that we can contact you on between 8.00am and 6.00pm weekdays.

    A7 Authorised contact person who completed the form

    This item needs to be completed only if an authorised contact is completing this application on your behalf.

    A10 HELP, TSL, SSL and Financial Supplement overpayment amounts

    At this item include excess amounts withheld for your HELP, TSL, SSL and/or Financial Supplement debt.

    Attach a payslip or letter from your payer confirming the overpayment amount if lodging by paper.

    Complete this item if any of the following apply to you:

    • You have made a voluntary or compulsory repayment during the financial year which has reduced your HELP, TSL, SSL and/or Financial Supplement debt to nil, but your payer has continued to withhold amounts for these debts. Use application reason code 02A0 for HELP, TSL or SSL and 03C0 for Financial Supplement when completing A13. You will also need to complete a new Withholding declaration and lodge it with your payer to stop them withholding amounts for HELP, TSL, SSL and/or Financial Supplement.
    • Your payer has continued to withhold amounts for HELP, TSL, SSL and/or Financial Supplement after enough has been withheld to meet your anticipated compulsory repayment for the year. Use application reason code 02A1 for HELP TSL, SSL and 03C1 for Financial Supplement when completing A13.
    • You have received approval from us to defer your compulsory HELP, TSL, SSL and/or Financial Supplement repayment for this financial year. Use application reason code 02B1 for HELP, TSL, SSL and 03D1 for Financial Supplement when completing A13 if you require a refund. Use application reason code 02B0 for HELP, TSL or SSL and 03D0 for Financial Supplement when completing A13 if no refund is required.

    If the reason for your application begins in the range 02 to 03, you need to:

    • complete only section A and B1 to B5
    • sign the declaration.

    A11 Australian resident for tax purposes

    If you are unsure of your residency status or if you need more information:

    A13 Reason codes

    It is important to use the correct reason code. You can use multiple reason codes only if your application relates to HELP, TSL, SSL and Financial Supplement overpayments and deferrals.

    A13 reason codes

    Main category

    Reason code

    Sub-category

    Allowances

    00A0

    Car and phone

    00B0

    Car

    00C0

    Travel

    00E0

    Phone

    00F0

    Computer

    00G0

    Parking

    00H0

    Car and travel

    00I0

    Car and parking

    HELP/TSL/SSL

    02A0

    Overpayment – debt repaid – overpayment refund required

    02A1

    Overpayment – enough withholding amounts deducted already to cover repayment

    02B0

    Deferral – no overpayment

    02B1

    Deferral – overpayment refund required

    Financial Supplement

    03C0

    Overpayment – debt repaid – overpayment refund required

    03C1

    Overpayment – enough withholding amounts deducted already to cover repayment

    03D0

    Deferral – no payment

    03D1

    Deferral – overpayment refund required

    Last modified: 10 May 2016QC 34406