business.gov.au

Registration as a PAYG Withholder - Australian Government

Description

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.

Service type

Licence

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

Eligibility requirements

Please consult the Contact Officer for more information regarding eligibility requirements.

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

Additional information

You can register your business for an Australian Business Number (ABN), GST, PAYG and a business name, all at the same time via the Australian Business Register.

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.

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