Pay As You Go (PAYG)

All organisations, including incorporated associations that employ staff are subject to PAYG withholding obligations from salaries and wages paid to employees.  Associations that are exempt from income tax are not exempt from PAYG.  Associations are required to withhold an amount from an employee's pay and send this to the ATO.  The amount of money that is withheld depends on how much the employee earns and the information the employee has provided in the Tax File Number Declaration.