You will need this registration if you need to withhold tax from payments made to your workers and businesses.
The most common payments you withhold amounts from are those to:
- your employees
- your directors
- businesses that don't quote their Australian Business Number (ABN) to you
- independent contractors who have a voluntary agreement with you.
You must register for PAYG withholding before you are first required to make a payment that is subject to withholding.