PAYG Withholding Variation Application — Retirees and Low-Income Earners (NAT 2036 / NAT 5424)

Issuing authority

Australian Taxation Office (ATO)

Official source

How to apply

1. Determine which form applies: general taxpayers use NAT 2036 (PAYG withholding variation application); senior Australians with multiple payers or claiming SAPTO should use NAT 5424 (PAYG withholding variation application — senior Australians only), available at ato.gov.au/forms-and-instructions/payg-withholding-variation-application-senior-australians-only.
2. Confirm eligibility: you must have lodged all required tax returns (or notified the ATO in writing if not required to lodge), have no outstanding tax debts to the ATO or Australian Government, and not have received a debit assessment in the prior year if you also had an approved variation that year.
3. Download or order NAT 2036 (or NAT 5424 for seniors) from ato.gov.au, or phone the ATO ordering service on 1300 720 092.
4. Complete the application: enter your personal details, TFN, payer details, the type of income being varied (e.g. superannuation pension, salary, investment), your estimated annual income, expected deductions, and any applicable tax offsets such as SAPTO.
5. Sign the declaration and send the completed form to the ATO by post or lodge via ATO Online Services if available — the ATO will issue a variation notice to you and your payer.
6. Provide a copy of the ATO's variation notice to your payer so they can immediately apply the reduced withholding rate to future payments.
7. Applications must be lodged before the start of the income year or as early in the year as possible; the variation applies from the date approved and is not backdated.
8. Review and reapply annually if your income or circumstances change, as a variation applies for one income year only.

Related topics

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• Age Pension ClaimSA002
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• Carer Payment ClaimSA408
• Family Tax Benefit ClaimFA100