You need to lodge a PAYG withholding report at the end of each financial year if your business withheld amounts from payments to:
- employees
- non-residents (interest, dividend and royalty payments)
- foreign residents
- businesses that do not quote an ABN.
Next steps
- Read about obligations for PAYG withholding annual reporting
See also
Explains when your business needs to lodge a pay as you go (PAYG) withholding annual report.