 | Employers are required to withhold amounts paid to employees and regularly send these payments to the Tax Office. This system is called PAYG Withholding. |
Under PAYG withholding, businesses and other enterprises must deduct amounts from certain payments they make to others, including payments:
- To employees, company directors, and office holders
- Under labour hire arrangements
- Under voluntary agreements
- Made because a person is unable to work (eg due to sickness or accident)
- Where an Australian Business Number (ABN) has not been quoted
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