You will require this registration if you have an obligation to collect tax from payments you make to employees and some businesse. You are required to withhold tax if any of the following apply:
- You have employees;
- You have other workers, such as contractors, and you enter into voluntary agreements to withhold amounts from your payments to them; or
- You make payments to businesses that don't quote their Australian business number (ABN).
You must apply to register for PAYG withholding before you are first required to withhold an amount from a payment.
Please consult the Contact Officer for more information.
A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.
There are several ways to register. If your business has an ABN, you can register:
- Online through the Business Portal;
- By phone (if you are an authorised contact for the business);
- By lodging a paper form; or
- Through your registered tax agent or BAS agent.
If you are applying for an ABN, you can register for PAYG withholding at the same time.
Please consult the Contact Officer for more information regarding eligibility requirements.
No fees are required.
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations
Taxation Administration Act 1953 (Australian Government)
Taxation Administration Regulations 1976 (Australian Government)
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