Registration as a PAYG Withholder
Administered by: Australian Taxation Office
When is this licence required?
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.
What are the eligibility requirements for this licence?
Please consult the Contact Officer for more information regarding eligibility requirements.
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.
How much does this licence cost?
| Task | Type | Amount | Description |
|---|---|---|---|
| Initial | Application | - | No fees are required |
How often do you need to apply for this licence?
Ongoing
What forms provide more information?
| Task | Forms |
|---|---|
| Initial | Business Registration Service |
| Initial | Application to Register a PAYG Withholding Account |
What legislation specifies this licence?
Taxation Administration Act 1953 (Australian Government)
Taxation Administration Regulations 2017 (Australian Government)
Who can you talk to for more information?
Australian Business Register
Australian Taxation Office
| Operating address | PO BOX 3373 Penrith, New South Wales 2750 |
| Phone | 13 92 26 |
| Business website | Australian Business Register |
Business Enquiries
Australian Taxation Office
| Phone | 13 28 66 |
| Business website | Australian Taxation Office |
More Information
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