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Pay as you go withholding (PAYGW)

Last updated 15 October 2024

List of approved forms – PAYGW

Title

Approved form legislative reference

NAT number

Add or cancel a registration

Section 25-1, 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 payment

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

6408

Application to register a PAYG withholding account

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 makers

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

No NAT number

Medicare levy variation declaration

Section 15-50 of the Taxation Administration Act 1953.

0929

PAYG payment summary – business and personal services income

For the giving of an annual payment summary required under section 16-155 of Schedule 1 to the Taxation Administration Act 1953.

72545

PAYG payment summary – employment termination payment

Section 16-165 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 employment

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

73297

PAYG payment summary – individual non business

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

0046

PAYG withholding payment summary statement

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 stream

For the giving of annual payment summary required under section 16-155 of Schedule 1 to the Taxation Administration Act 1953.

70987

PAYG payment summary – superannuation lump sum

For the giving of a payment summary as required under subsection 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 payment (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 residents

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 residents

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 report

For the purposes of subsection 16-153(1) 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-F of Schedule 1 to the TAA, or an amount was required to be paid to the Commissioner under Division 14 because of the application of that Division in relation to Subdivision 12-F of Schedule 1 to the TAA.

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 (TAA), 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

For the giving of a payment summary required under paragraph 16-166(1)(a) of Schedule 1 to the Taxation Administration Act 1953

No NAT number

PAYG withholding payment summary – natural resource payments to foreign residents

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 residents

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 report

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

The Payroll Event (PAEVNT) specificationsExternal Link are available on the on the Standard Business Reporting (SBR) website. This is the form approved for mandatory 'Single Touch Payroll' reporting under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 (TAA), voluntary reporting of amounts under section 389-15 of Schedule 1 to the TAA, making a declaration at the end of a financial year under section 389-20 of Schedule 1 to the TAA, and making a correction to a statement as provided for under sections 8K(2A) and 8N(2) of the TAA and subsection 284-75(8) of Schedule 1 to the TAA.

No NAT number

Voluntary agreement for PAYG withholding

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

2772

Voluntary 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

Voluntary telling the Commissioner of a failure to withhold an amount

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

No NAT Number

Withholding declaration

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 pensioners

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

5072

Withholding variation

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