Fill - Free fillable Withholding declaration (Australian Taxation Office) PDF form

Instructions and form for taxpayers

NAT 3093-06.2021

Withholding declaration

Who should complete

thisdeclaration?

You should complete this declaration if you want:

■ your payer to adjust the amount withheld from

paymentsmade to you

■ to advise your payer of a change to information

youpreviously provided in a Tax file number

declaration(NAT3092).

These instructions are current from 1 July 2021.

You must lodge a new declaration if either:

■ you leave your current payer and start to

receivepaymentsfrom a new payer

■ your circumstances change.

If you give the wrong information, you may have a tax debt

at the end of the income year.

Is this the right form for you?

Complete this declaration if the following applies:

■ you have completed a Tax file number declaration (NAT3092)

with yourcurrent payer and you now want to

– advise your payer that you have become, or ceased

tobe,an Australian resident for tax purposes

– claim or discontinue claiming the tax-free threshold

– advise your payer of your Higher Education Loan Program

(HELP), VET Student Loan (VSL), Financial Supplement

(FS), Student Start-up Loan (SSL) or Trade Support Loan

(TSL) debt, ormake changes tothem

– claim your entitlement, or vary your entitlement to a tax

offset (including the seniors and pensioners tax offset

[SAPTO]).

Downward variation

You can apply to reduce the rate or amount of withholding if

you believe you will have too much tax withheld from your pay

for the year. To apply, you must complete a PAYG withholding

variation application (NAT2036) and send it to us.

Upward variation

If you want to increase the rate or amount of withholding

fromyour pay you can now do so by providing a written

requestto your payer. Refer to Upward variations on our

website at ato.gov.au

How to complete this form

Section A: Payee’s declaration

Questions 1and2

Complete with your personal information.

Question 3

What is your tax file number (TFN)?

We and your payer are authorised by the Taxation

Administration Act 1953 torequest your tax file number (TFN).

Itis not an offence not to quote your TFN. However, quoting

your TFN reduces the risk of administrative errors and having

extra tax withheld. Your payer is required to withhold the top

rate of tax from allpayments made to you if you do not provide

your TFN or claim an exemption from quoting your TFN.

How do you find your TFN?

You can find your TFN on any of the following:

■ your income tax notice of assessment

■ correspondence we send you

■ a payment summary your payer issues to you.

If you have a tax agent, they may also be able to tell you

yourTFN.

If you still can’t find your TFN, you can:

■ phone us on 132861 between 8.00am and 6.00pm,

Monday to Friday

■ visit your nearest shopfront (phone us on 132861

tomakean appointment)

■ complete a Tax file number – application or enquiry

forindividuals (NAT1432).

If you phone or visit us we need to know we are talking to

the correct person before discussing your tax affairs. We will

ask you for details only you, or your authorised representative

wouldknow.

Print X in the appropriate box if you:

■ have lodged a Tax file number – application or enquiry

forindividuals (NAT1432) or made a phone or counter

enquiry to obtain your TFN

■ are claiming an exemption from quoting a TFN. You are

exempt from quoting your TFN if you meet any of the

following conditions 

– you are under 18years of age and do not earn enough

topay tax

– you receive certain Centrelink pensions, benefits or

allowances or a service pension from the Department

ofVeterans’ Affairs. However you will need to quote

your TFN if you receive Jobseeker Payment from

20March 2020, Youth, Austudy, Newstart, sickness

orparentingallowance

– you receive benefits from the Military Rehabilitation

andCompensation Commission.

Find out more

Refer to Tax file number on our website at ato.gov.au

Question 4

Are you an Australian resident for taxpurposes

or a working holiday maker?

Generally, we consider you to be an Australian resident for

taxpurposes if you:

■ have always lived in Australia or you have come to Australia

and now live here permanently

■ are an overseas student doing a course that takes more than

six months to complete

■ migrate to Australia and intend to reside here permanently.

If you go overseas temporarily and do not set up a permanent

home in another country, you may continue to be treated as an

Australian resident for tax purposes.

If you are in Australia on a working holiday visa (subclass 417)

or a work and holiday visa (subclass 462) you must place an X

in the working holiday maker box. Special rates of tax apply for

working holiday makers.

For more information about working holiday makers, visit

ato.gov.au/whm

If you’re not an Australian resident for tax purposes or a

working holiday maker, place an X in the foreign resident box,

unless you are in receipt of an Australian Government pension

or allowance.

Temporary residents can claim super when leaving Australia,

if all requirements are met. For more information, visit

ato.gov.au/departaustralia

Foreign resident tax rates are different

A higher rate of tax applies to a foreign resident’s

taxableincome and foreign residents are not entitled

to atax-free threshold nor can they claim tax offsets

to reduce withholding, unless you are in receipt of an

Australian Government pension or allowance.

To check your Australian residency status for tax purposes

or for more information visit ato.gov.au/residency

2 Withholding declaration

Question 5

Do you want to claim the tax-free threshold

from this payer?

The tax-free threshold is the amount ofincome you can earn

each financial year that is not taxed. By claiming the threshold,

you reduce the amount of tax that is withheld from your pay

during the year.

Answer yes if you want to claim the tax-free threshold, you

arean Australian resident for tax purposes and one of the

following applies:

■ you are not currently claiming the tax-free threshold from

another payer

■ you are currently claiming the tax-free threshold from another

payer and your total income from all sources will be less than

the tax-free threshold.

Answer yes if you are a foreign resident in receipt of an

Australian Government pension or allowance.

Answer no if none of the above applies or you are a working

holiday maker.

If you receive any taxable government payments

or allowances such as Newstart, Youth Allowance,

Jobseeker Payment from 20 March 2020 or Austudy

payment, you are likely to be already claiming the tax-free

threshold from that payment.

For more information about the current tax-free threshold,

which payer you should claim it from or how to vary your

withholding rate, visit ato.gov.au/taxfreethreshold

Question 6

Do you have a Higher Education Loan Program

(HELP), VET Student Loan (VSL), Financial

Supplement (FS), Student Start-up Loan

(SSL)or Trade Support Loan (TSL) debt?

Answer yes if you have a HELP, VSL, FS, SSL or TSL debt.

Answer no if you do not have a HELP, VSL, FS, SSL or TSL

debt, or you have repaid your debt in full.

You have a HELP debt if either:

■ the Australian Government lent you money under

HECS-HELP, FEE-HELP, OS-HELP, VET FEE-HELP,

VET Student loans prior to 1 July 2019 orSA-HELP

■ you have a debt from the previous Higher Education

Contribution Scheme (HECS).

You have a SSL debt if you have an ABSTUDY SSL debt.

You have a separate VSL debt that is not part of your

HELP debt if you incurred it from 1 July 2019.

Find out more

Information about HELP, VSL, FS, SSL or TSL debts:

■ visit ato.gov.au/getloaninfo

■ phone us on 13 28 61 between 8.00am and 6.00pm,

Monday to Friday.

Question 7

Do you want to claim or vary your tax offset

entitlement by reducing the amount withheld

from payments made to you?

There are two categories of tax offsets in this section at

thisquestion:

a invalid or invalid carer tax offset

b zone or overseas forces tax offset.

Find out more

Information about calculating your tax offset entitlement:

■ visit ato.gov.au/withholdingdecs

■ phone us on 13 28 61 between 8.00am and 6.00pm,

Monday to Friday.

Overestimating your entitlement to any of these benefits

may result in a tax debt at the end of the year. Similarly,

underestimating may lead to a tax refund.

If you cannot estimate your entitlement to certain benefits

for the year, you can claim it at the end of the financial year

on your tax return.

Withholding declaration 3

Question 8

Do you want to claim the seniors and

pensioners tax offset (SAPTO) by reducing the

amount withheld from payments made to you?

Claim the tax offset from only one payer

You are not entitled to reduce your withholding amounts,

or claim the seniors and pensioners tax offset (SAPTO),

with more than one payer at the same time.

If you receive income from more than one source and

need help with this question, phone 1300 360 221

between 8.00am and 6.00pm, Monday to Friday.

How your income affects the amount of your tax offset

You must meet the eligibility conditions to receive SAPTO.

Your rebate income, not your taxable income, determines the

amount of SAPTO, if any, you will receive.

Answer yes if you are eligible and choose to claim the SAPTO

with this payer by reducing the amount withheld from payments

made to you during the year.

For more information about eligibility for SAPTO:

■ visit ato.gov.au/withholdingdecs

■ phone us on 13 28 61 between 8.00am and 6.00pm,

Monday to Friday.

Declaration

Make sure that you have signed and dated the declaration.

Give your completed declaration to your payer.

Section B: Payer’s declaration

This section is to be completed by the payer.

Payer obligations

If you withhold amounts from payments, or are likely to withhold

amounts, your payee may give you this form with sectionA

completed. A Withholding declaration applies to payments

made after the declaration is provided to you. The information

provided on this form is used to determine the amount of tax

to withhold from payments based on the PAYG withholding tax

tables we publish. If your payee gives you another declaration,

it overrides any previous one.

4 Withholding declaration

More information

Useful products

You can get the following forms and publications from

ato.gov.au/onlineordering or by phoning 1300720092:

■ Tax file number declaration (NAT3092)

■ Medicare levy variation declaration (NAT0929)

■ Withholding declaration – short version for seniors and

pensioners (NAT5072)

■ Tax file number – application or enquiry for individuals

(NAT1432)

■ PAYG withholding variation application (NAT2036)

For more information about income tests for a number of tax

offsets and government benefits, refer to Income tests on our

website at ato.gov.au

Phone

For personal tax enquiries, phone us on 132861 between

8.00am and 6.00pm, Monday to Friday. You can:

■ get help to complete this form

■ receive information about 

– HELP, VSL, FS, SSL or TSL debts

– claiming the tax-free threshold, Australian residency,

zonesor special areas

– qualifying for overseas forces tax offset, entitlement

toinvalid or invalid carer tax offset, seniors

andpensionerstax offset

– varying your withholding amounts upwards.

For PAYG withholding variation enquiries, phone us on

1300360221 between 8.00am and 6.00pm, Monday to

Friday. If you have income from more than one source, you

canalso receive information about claiming the tax offset.

Other services

If you do not speak English well and need help from the ATO,

phone the Translating and Interpreting Service on 131450.

If you are deaf, or have a hearing or speech impairment,

phonethe ATO through the National Relay Service (NRS)

onthenumbers listed below:

■ TTY users, phone 133677 and ask for the ATO number

youneed

■ Speak and Listen (speech-to-speech relay) users, phone

1300555727 and ask for the ATO number you need

■ internet relay users, connect to the NRS on

relayservice.com.au and ask for the ATO

number you need.

If you would like further information about the NRS, phone

1800555660 or email helpdesk@relayservice.com.au

Other agencies

Department of Human Services

For help working out your eligibility for a social security

orCentrelink pension:

■ visit humanservices.gov.au

■ phone 132300 between 8.30am and 5.00pm,

MondaytoFriday.

For advice on how you should claim your family tax benefit:

■ visit familyassist.gov.au

■ phone 136150 between 8.00am and 8.00pm,

MondaytoFriday.

Department of Veterans’ Affairs

If you are a veteran and not sure whether you are eligible

forapayment:

■ visit dva.gov.au

■ phone 133254 between 8.30am and 5.00pm,

MondaytoFriday.

Withholding declaration 5

CommonwealthofAustralia, 2021

You are free to copy, adapt, modify, transmit and distribute this material as

youwish (but not in any way that suggests the ATO or the Commonwealth

endorses you or any of your services or products).

Published by

Australian Taxation Office

Canberra

June 2021

DE-35655

Our commitment to you

We are committed to providing you with accurate, consistent and clear

information to help you understand your rights and entitlements and meet

yourobligations.

If you follow our information in this publication and it turns out to be incorrect,

oritis misleading and you make a mistake as aresult, we must still apply the law

correctly. If that means you owe us money, we must ask you to pay it but we will

not charge you a penalty. Also, if you acted reasonably and in good faith we will

not charge you interest.

If you make an honest mistake in trying to follow our information in this publication

and you owe us money as a result, we will not charge you a penalty. However, we

will ask you to pay the money, and we may also charge you interest. If correcting

the mistake means we owe you money, we will pay it to you. We will also pay you

any interest you are entitled to.

If you feel that this publication does not fully cover your circumstances, or you

areunsure how it applies to you, you can seek further assistance from us.

We regularly revise our publications to take account of any changes to the law,

somake sure that you have the latest information. If you are unsure, you can

checkfor more recent information on our website at ato.gov.au or contact us.

This publication was current at June 2021.

6 Withholding declaration

Withholding declaration

Complete this declaration to authorise your payer to adjust

theamount withheld from payments made to you.

You must provide, or have previously provided, your payer

with a completed Tax file number declaration (NAT 3092)

quoting your tax file number or claiming an exemption from

quoting it,before you can make a Withholding declaration.

■ Refer to the Instructions to help you complete this declaration.

■ Print neatly in BLOCK LETTERS.

■ Print

in the appropriate boxes.

OFFICIAL: Sensitive (when completed)

PAYER’S COPY

NAT 3093-06.2021

1 What is your name?

Family name

Given names

OtherTitle: Mrs Miss Ms

2 What is your date of birth?

Day Month Year

5 Do you want to claim the tax‑free

thresholdfrom this payer?

Answer no here if you are a foreign

resident or working holiday maker,

except if you are a foreign resident in

receipt of an Australian Government

pension or allowance. You must

answer no at questions 7and 8.

Yes

6 Do you have a Higher EducationLoan Program

(HELP), VET Student Loan (VSL), Financial

Supplement (FS), Student Start-up Loan (SSL)

orTrade Support Loan (TSL) debt??

Yes No

7 Do you want to claim or vary your tax offset by

reducing the amount withheld from payments

made to you?

Yes No

Insert your estimated

totaltax offset amount.

8 Do you want to claim or vary the seniors and

pensioners tax offset entitlement by reducing the

amount withheld from payments made to you?

Are you:

single

a member of an

illness-separated couple

a member

of a couple

Yes No

I have lodged a

TFNapplication.

I am claiming an exemption

because I am a pensioner.

I am claiming an exemption because I am under

18 years of age and do not earn enough to pay tax.

4 Are you: (select only one)

An Australian resident

for tax purposes

A foreign resident

for tax purposes

A working

holiday maker

If you have not provided your TFN, indicate if any of the following reasons apply:

Only claim the tax-free threshold from one payer at a

time, unless your total income from all sources for the

financial year will be less than the tax-free threshold.

3 What is your tax le number (TFN)?

For information about tax filenumbers, see instructions.

Section A: Payee’s declaration

To be completed by payee.

DECLARATION BY PAYEE

Privacy

For information about your privacy, visit our website at ato.gov.au/privacy

The tax laws impose heavy penalties for giving false or misleading statements.

I declare that the information I have given on this form is true and correct.

Signature of payee

Date

Day Month Year

OFFICIAL: Sensitive (when completed)

YOUR DETAILS

2 What is your registered business name or trading name (or your individual name if you are not in business)?

1 What is your Australian business number (ABN) (or your

withholding payer number if you are not in business)?

How much should you withhold?

The payee’s answers to questions 4 and 5 will indicatewhich of the weekly, fortnightly or monthly tax tablesyou should use as

thebase rateof withholding.

A yes answer at question 6 will require an amount to be withheld as specified in the Study and Training Support Loans tax tables.

A yes answer at question 7 or 8 will generally require avariation of the rate of withholding specified in thetaxtables.

Written notice

This declaration will constitute written notice under section 15-15

of Schedule 1 to theTaxation Administration Act 1953 (TAA 1953)

of the Commissioner’s approval tovary the amount required to be

withheld where:

■ the payee has given a completed Tax file number declaration to

the payer, or theyhave entered into a voluntary agreement with

the payer.

■ the payee has notified the payer of the varied rate of withholding

in writing on this approved form at section A.

Storing and disposing of withholding declarations

The information in the completed Withholding declaration form

mustbe treated as sensitive. Once you have completed, signed

and dated the declaration, file the declaration form. Do not send

the declaration to us.

Under the TFN guidelines in the Privacy Act 1988, you must use

secure methods whenstoring and disposing of TFN information.

Under tax laws, if a payee submits anew Withholding declaration

orleaves your employment, you must still keep this declaration for

the current and next financial year.

Do not send this declaration form to us.

DECLARATION BY PAYER

Privacy

For information about your privacy, visit our website at ato.gov.au/privacy

The tax laws impose heavy penalties for giving false or misleading statements.

I declare that the information I have given on this form is true and correct.

Signature of payer

Date

Day Month Year

Section B: Payer’s declaration

To be completed by payer.

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