Withholding declarations

Withholding declarations tell you what adjustments to make to the rate of withholding as shown in the tax tables.

A valid Tax file number declaration must be in place before your employee can authorise you to vary their withholding by providing a withholding declaration.

Your employee must give you a completed Withholding declaration if they want to:

• claim an entitlement to tax offsets by having a reduced amount withheld from payments made to them
• advise you of changes to their 
  • tax-free threshold
  • residency status
  • HELP, Trade Support Loan or Financial Supplement debt
   

A withholding declaration takes effect from the first payment you make after the employee has provided the declaration.

A later declaration provided by an employee overrides an earlier declaration.

You do not need to send withholding declarations to us – keep the completed declarations with your employee records.

Next steps:

• Download a copy of a withholding declaration