business.gov.au

Registration as a PAYG Withholder - Australian Government

Description

You will require this registration if you have an obligation to collect tax from payments you make to employees and some businesses. 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
  • 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.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

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
  • 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.

Duration

Ongoing

Fees

Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All

No fees are required

Act(s) name

Taxation Administration Act 1953 Australian Government

Regulation(s) name

Taxation Administration Regulations 2017 Australian Government

Administering agency

Australian Taxation Office

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.