PAYG WITHHOLDING VARIATION APPLICATION 2014 PDF

Employers with employees on home country payrolls will need to make new PAYG withholding variation applications. This means employers should now be undertaking a review of employees who remain on home country payrolls while on assignment to Australia to determine what changes may need to be made in advance of the 1 July start date. Where a foreign employer has employees working in Australia and those employees remain on their home country payrolls, the foreign employer may apply to the Commissioner to vary to nil, the PAYG withholding requirements in respect of the taxable salary and wages of those employees. The purpose of the PAYG withholding variation is to ease the compliance administrative requirements for foreign employers with employees working in Australia who remain on the home country payroll.

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Employers with employees on home country payrolls will need to make new PAYG withholding variation applications. This means employers should now be undertaking a review of employees who remain on home country payrolls while on assignment to Australia to determine what changes may need to be made in advance of the 1 July start date. Where a foreign employer has employees working in Australia and those employees remain on their home country payrolls, the foreign employer may apply to the Commissioner to vary to nil, the PAYG withholding requirements in respect of the taxable salary and wages of those employees.

The purpose of the PAYG withholding variation is to ease the compliance administrative requirements for foreign employers with employees working in Australia who remain on the home country payroll. A further benefit is that foreign employers have been able to submit a single PAYG withholding variation application for all relevant employees.

Where an employee satisfies the necessary criteria, the foreign employer is absolved from withholding PAYG on taxable remuneration paid to the employee. A new application will need to be lodged with the ATO for the variation to continue beyond 30 June Each application will be valid for two years.

A key new additional requirement is that the Australian Tax File Number TFN of each relevant employee must be provided for all new applications. In this regard, it is important to note that where there is no PAYG variation in place, the foreign employer is required to remit PAYG withholding to the ATO in respect of salary and wages paid to employees working in Australia. All rights reserved. Liability limited by a scheme approved under Professional Standards Legislation. KPMG International provides no client services.

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Ignore and log out. Highlights Current Arrangement Changes from 1 July Related content. Current Arrangement Where a foreign employer has employees working in Australia and those employees remain on their home country payrolls, the foreign employer may apply to the Commissioner to vary to nil, the PAYG withholding requirements in respect of the taxable salary and wages of those employees. The ATO will not accept applications for new arrivals to Australia on an annual basis.

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This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances. We will use your TFN to identify you in our records. It is not an offence not to provide your TFN but if you don't your application may not be processed. We are also authorised to collect the information on this form by one or more of the following Acts:.

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PAYG withholding variation application

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