You'll need to register for Pay As You Go (PAYG) withholding if you make payments to:
- businesses or contractors that haven't supplied you with their Australian business numbers (ABNs), or
- other workers (such as contractors that you've entered into voluntary agreements with).
You're required to withhold amounts from these payments and send the withheld amounts to the Australian Taxation Office (ATO). You need to register with the ATO before the day you're first required to withhold an amount from a payment.Register online