Pay as you go withholding

When to register

You must register for pay as you go (PAYG) withholding before you're first required to make a payment that is subject to withholding. This is required even if you do not withhold any amount from a payment made.

Use the Australian Business RegisterExternal Link to register your business for:

• an Australian business number (ABN)
• GST
• PAYG withholding
• a business name.

If you need to withhold tax but don't need an ABN, you must register for a PAYG withholding account.

How to register for or cancel PAYG withholding

You can register for or cancel PAYG withholding if you:

• have an ABN
• don't have an ABN but need to withhold tax.

If you have an ABN

If your business has an active ABN, you can register or cancel your PAYG withholding business account:

• online through our Online services for businessExternal Link
• through your registered tax agent or BAS agent
• using your Standard Business Reporting (SBR) compatible software
• by phoning our business line if you're an authorised business contact.

Registered tax agents can use Online services for agents to update or cancel a client's tax registration.

You can also order and complete the:

• Add a new business account (NAT 2954) form
• Application to cancel registration (NAT 2955) form.

Use our publication ordering service for businessExternal Link to obtain these forms.

If you don't need an ABN but have to withhold tax

You must register for a PAYG withholding account if you don't need an ABN but have to withhold tax from a payment.

You must withhold tax if:

• you self-manage your National Disability Insurance Scheme funds and directly employ staff
• a supplier has not quoted their ABN
• you employ, or intend to employ, a person such as a nanny, cleaner, cook or gardener
• you pay royalties, dividends or interest to non-residents, or withhold from or report investment income to Australian residents.

You can register your PAYG withholding account and not have an ABN by:

• phoning our business line and speaking to a customer service representative
• completing an Application to register a PAYG withholding account (NAT 3377)
• contacting your registered tax agent or BAS agent.

To cancel your PAYG withholding account, you can:

• phone our business line on 13 28 66 and speak to a customer service representative
• orderExternal Link and complete an Application to cancel registration (NAT 2955) form
• ask your registered tax agent or BAS agent.

You can find out more about Withholding from payments to household employees.