Withholding Declaration

Issuing authority

Australian Taxation Office

Official source

How to apply

1. Determine why you need a Withholding Declaration: common reasons include claiming or stopping the tax-free threshold, claiming the seniors and pensioners tax offset (SAPTO), notifying a new payer of a second or subsequent job, or claiming family tax benefit entitlements.
2. Download the current form (NAT 3093) from the ATO website or request a paper copy — current version is NAT 3093-05.2025.
3. Complete your personal details: full name, date of birth, and address.
4. Answer each question relevant to your situation, including whether you want to claim the tax-free threshold (Question 4), whether you have a study or training support loan (Question 5), whether you want to claim or vary a tax offset (Question 7), and whether you are claiming SAPTO (Question 8).
5. Sign and date the declaration confirming the information is true and correct.
6. Give the completed declaration to your employer (payer) — do NOT send it to the ATO.
7. The declaration takes effect for payments made after you give the form to your payer; your payer must adjust withholding from the next pay cycle.
8. Your payer retains the form — they do not need to send it to the ATO unless requested.

Related topics

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• Employer Response to Unfair DismissalForm F3
• Application to Stop Workplace BullyingForm F72
• General Protections Application (Dismissal)Form F8
• Unpaid Wages / Entitlements Complaint