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Withholding declarations and variations

Payees should use the following forms to notify their employer or other payer of a change to their withholding rates.

Last updated 12 December 2022

Withholding declarations

Withholding variation applications

Your payees should use the following forms when they want to vary the amount you are required to withhold from a withholding payment. The main purpose of varying their rate or amount of withholding is to make sure the amounts withheld during the income year best meet their end-of-year tax liability. An example is where the normal rate or amount of withholding would lead to a large credit at the end of the income year because their tax deductible expenses are higher than normal.

QC18916