How to pay and report PAYG withholding amounts to us

If you have withheld tax amounts from payments you make to your payees, you need to:

• provide the withheld amounts to us
• report those amounts to us regularly on activity statements
• lodge an annual report confirming your total withholding
• provide payment summaries detailing total payments and withholding to each of your payees.

You won't need to do payment summaries for amounts you reported and finalised through Single Touch Payroll (STP).

Find out about:

• When to pay and report on activity statements
• Changing a withholding cycle

See also:

• Annual reporting
• PAYG payment summaries
• Single Touch Payroll Phase 1 - what you need to report
• Single Touch Payroll Phase 2 - Tax that has been withheld or paid.

What to do with the tax amounts you withheld including activity statements, annual reporting and payment summaries.