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Pay as you go withholding (PAYGW)

Access PAYG withholding approved forms.

Last updated 20 January 2025

List of approved forms – PAYG withholding

Title

Approved form legislative reference

NAT number

Add or cancel a registrationExternal Link

Section25-1, section 25-5, subsection 27-10(1), section 29-45 and section 151-10 of the A New Tax System (Goods and Services Tax) Act 1999.

Subsection 16-140(2) of Schedule 1 to the Taxation Administration Act 1953.

Subsection 8AAZLH(2) of the Taxation Administration Act 1953.

2954

Application for certificate of paymentExternal Link

Subsection 6(1)External Link of the Income Tax Assessment Act 1936.

6408

Application to register a PAYG withholding accountExternal Link

Subsection 16-140(2) of Schedule 1 to the Taxation Administration Act 1953.

Section 355-25(2)(g) of Schedule 1 to the Taxation Administration Act 1953.

3377

Employer registration for working holiday makersExternal Link

Subsection 16-146(2) of Schedule 1 to the Taxation Administration Act 1953.

No NAT number

Medicare levy variation declarationExternal Link

Section 15-50 of the Taxation Administration Act 1953.

0929

PAYG payment summary – business and personal services incomeExternal Link

Paragraph 16-155(1)(a), (ba), (bb) or (c) of Schedule 1 to the Taxation Administration Act 1953.

72545

PAYG payment summary – employment termination paymentExternal Link

Section 16-165External Link of Schedule 1 to the Taxation Administration Act 1953.

Paragraph 16-170(1)(g) of Schedule 1 to the Taxation Administration Act 1953.

Section 12-85 of Schedule 1 to the Taxation Administration Act 1953.

70868

PAYG payment summary – foreign employmentExternal Link

Section 16-155 and Section 16-170 of Schedule 1 to the Taxation Administration Act1953.

73297

PAYG payment summary – individual non businessExternal Link

Section 16-155 and Section 16-170 of Schedule 1 to the Taxation Administration Act 1953.

0046

PAYG withholding payment summary statementExternal Link

Subsection 16-153(3)(b)(ii) of Schedule 1 to the Taxation Administration Act 1953.

3447

Payment summary annual report

Paragraph 16-153(3)(a) of Schedule 1 to the Taxation Administration Act 1953.

No NAT number

PAYG payment summary – superannuation income streamExternal Link

Paragraphs 16-155(a), (ba), (bb) or (c) of Schedule 1 of the Taxation Administration Act 1953.

70987

PAYG payment summary – superannuation lump sumExternal Link

For the giving of a payment summary as required under section 16-165 and paragraph 16-165(2)(a) of Schedule 1 to the Taxation Administration Act 1953.

70947

PAYG payment summary – withholding where ABN not quoted

For the giving of a payment summary required under section 16-167 of Schedule 1 to the Taxation Administration Act 1953.

3283

PAYG withholding annual reports for departing Australia superannuation paymentExternal Link (electronic lodgment only)

For the purposes of subsection 16-153(3) in Schedule 1 to the Taxation Administration Act 1953 (TAA) in relation to the annual report required under paragraph 16-153(1)(a) or (b) in Schedule 1 to the TAA in respect of withholding obligations arising under section 12-305 of Schedule 1 to the TAA.

No NAT number

PAYG withholding annual report – natural resource payments to foreign residentsExternal Link

For the lodgment of the annual report required under paragraph 16-153(1)(a) in Schedule 1 to the Taxation Administration Act 1953 (TAA) in relation to payments from which an amount was required to be withheld under section 12-325 in Schedule 1 to the TAA.

No NAT number

PAYG withholding annual report – payments to foreign residentsExternal Link

For the lodgment of the annual report required under paragraphs 16-153(1)(a), (c) and (d) of Schedule 1 to the Taxation Administration Act 1953 (TAA) in relation to payments from which an amount was required to be withheld under subdivision 12-FB of Schedule 1, Part 2-5 to the TAA.

12413

PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual reportExternal Link

Paragraphs 16-153(1)(a), (c) and (d) of Schedule 1 of the Taxation Administration Act 1953.

Subdivision 12-F of Schedule 1 of the Taxation Administration Act 1953.

7187

PAYG withholding from interest dividend and royalty payments paid to non-residents – payment summary (free format)

For the giving of a payment summary required under paragraphs 16-155(1)(a) or (b) of Schedule 1 to the Taxation Administration Act 1953, in respect of payments made under Subdivision 12-F of Schedule 1 to the TAA.

No NAT number

PAYG withholding payment summary – departing Australia superannuation payment

Subsection 16-166(a) of Schedule 1 to the Taxation Administration Act 1953.

Subsection 16-170(1) of Schedule 1 to theTaxation Administration Act 1953.

No NAT number

PAYG withholding payment summary – natural resource payments to foreign residentsExternal Link

For the giving of a payment summary required under paragraph 16-155(1)(a) of Schedule 1 to the Taxation Administration Act 1953 (TAA) for payments made – in which an amount was required to be withheld under paragraph 12–325 in Schedule 1 to the TAA.

No NAT number

PAYG withholding payment summary – payments to foreign residentsExternal Link

For the giving of a payment summary required under paragraph 16-155(1)(baa) of Schedule 1 to the Taxation Administration Act 1953.

No NAT number

PAYG withholding where ABN not quoted – annual reportExternal Link

For the lodgment of the annual report required under paragraphs 16-153(1)(a) and (b) in Schedule 1 to the Taxation Administration Act 1953.

The annual report is in respect to payments from which an amount was required to be withheld under section 12-190 in Schedule 1 to the TAA or an amount was required to be paid to the Commissioner under Division 14 in Schedule 1 to the TAA because of the application of that Division to section 12-190.

3448

Single Touch Payroll (event) reportingExternal Link

Sections 389-5, 389-15, 389-20 of Schedule 1 to the Taxation Administration Act 1953.

Subsections 8K(2A), 8N(2), 284-75(8) of Schedule 1 to the Taxation Administration Act 1953.

Section 202CF of the Income Tax Assessment Act 1936.

Paragraph 355-25(2)(g) of Schedule 1 to the Taxation Administration Act 1953.

No NAT number

Voluntary agreement for PAYG withholdingExternal Link

For the purposes of paragraph 12-55(1)(c) of Schedule 1 to the Taxation Administration Act 1953.

2772

Voluntarily telling the Commissioner of a failure to report an amount withheld

Paragraph 26-105(7)(b) of the Income Tax Assessment Act 1997.

Section 16-150 of Schedule 1 to the Taxation Administration Act 1953.

Section 389-5 of Schedule 1 to the Taxation Administration Act 1953.

No NAT Number

Voluntarily telling the Commissioner of a failure to withhold an amount

Section 26-105 of the Income Tax Assessment Act 1997.

No NAT Number

Withholding declarationExternal Link

For the giving of declarations as required under section 15-50 of Schedule 1 to the Taxation Administration Act 1953.

3093

Withholding declaration – short version for seniors and pensionersExternal Link

For the giving of declarations as required under section 15-50 of Schedule 1 to the Taxation Administration Act 1953.

5072

Withholding variationExternal Link

For the giving of declarations as required under section 15-50 of Schedule 1 to the Taxation Administration Act 1953.

No NAT number

Note 7: Not available on ato.gov.au or PODS.

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QC27234