Voluntary agreement for PAYG withholding (NAT 2772)
This form establishes a voluntary agreement between a payer and payee for Pay As You Go (PAYG) tax withholding on payments.
When do you need this form?
You need this form when a business wants to voluntarily withhold tax from payments made to an individual contractor or service provider, even though withholding may not be legally required. This typically occurs when both parties want to ensure tax obligations are managed through the payment process rather than relying solely on the payee's own tax payments.
What you'll need
- Full name, date of birth and contact details of the payee (individual)
- Business name, ABN and contact details for both payer and payee
- GST registration status for both parties
- Commissioner's instalment rate (if applicable)
- Description of the nature of payments to be covered
Where to send it
The completed form should be retained by both the payer and payee as evidence of the voluntary withholding agreement. Submit a copy to the Australian Taxation Office as required under PAYG withholding obligations.
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This is the original NAT 2772 form from Australian Taxation Office (ATO), unmodified. Learn more about how we work →