Financial Services

Pay As You Go Tax

Further information

  • Tax Policy
  • Contact taxation

Pay As You Go (PAYG) withholding is a legal requirement to withhold amounts from employees' wages for income tax purposes.

Pay As You Go Tax Policy
PAYG brings instalments of income tax and other liabilities and withholding obligations together in one system, which for universities means one set of rules, one set of payment dates and one form to fill in.
Types of PAYG Tax Withholding Policy
The University has to ascertain whether payments are being made to an employee or a contractor as they are subject to different treatments under the PAYG system.
PAYG Tax Reporting Requirements Policy
At the end of each financial year, a payer who has withheld tax from payments made to others must complete a payment summary for each payee and give it to the payee.
PAYG Payment to Contractors or Individuals Policy
The Australian Taxation Office (ATO) provides various key indicators to assist in differentiating between services provided by contractors and employees.
PAYG (Other) Policy
Tax installments do not have to be deducted from an allowance that is paid to an employee to cover 'travel expenses' incurred in the course of their employment.
UWA employee and contractor comparison
The University's relationship to contracted staff and independent contractors can be compared and contrasted.