Registration as a PAYG Withholder - Australian Government

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.

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