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.

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 from our publication ordering service for business
• ask your registered tax agent or BAS agent.

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