Where to register for PAYG withholding?
You can register for PAYG withholding on the ATO website. While you register for PAYG withholding, you can also register for other taxation services. You can also register through your tax agent.Â
If you close your business or no longer employ people, you need to cancel your registration for PAYG withholding. This is not the same as the state payroll tax. You may also want to cancel your ABN registration.Â
Before you move forward with either of those actions, ensure any outstanding activity statements are filed, and that you have met all requirements. You can use the ATO website to cancel your PAYG withholding registration or do so through your tax agent.Â
Once registered, you need to lodge activity statements and the withheld amounts to the ATO. You also need to provide all employees and paid parties with a payment summary by July 14 each year. The ATO should receive your annual payment summary report by August 14.Â
If you use STP, then you do not need to provide payees with payment summaries or send the annual report to the ATO. As long as the amounts have been reported and finalised through STP, this is handled automatically.Â