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  • Pay as you go (PAYG) withholding

    under payg withholding, you need to withhold tax from certain payments made to others. these payments include:

    • payments to employees, company directors and office holders
    • payments to workers under a labour-hire agreements
    • payments under voluntary agreements
    • payments where an Australian business number (ABN) has not been quoted in relation to a supply.

    乐多多官网you must report any withheld amounts in the payg tax withheld section of your business activity statement (bas), and pay all withheld amounts to us.

    if you fail to comply with the payg withholding obligations for a payment to a worker, you may not be entitled to a deduction for that payment. penalties may also apply.

    See also:

    Last modified: 04 Apr 2017QC 33689
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