Withholding Declaration (NAT 3093)

What is this form?

The Withholding Declaration (NAT 3093) authorises your employer or other payer to adjust the PAYG tax withheld from your payments after you have provided a Tax File Number Declaration. Use it to update your tax residency, tax-free threshold, study and training loan obligations, or eligible tax offsets. Medicare levy changes use the separate Medicare Levy Variation Declaration identified by the ATO.

Who needs this form?

Employees and other payees use this form when information previously given to their current payer has changed, including tax residency, whether they claim the tax-free threshold, HELP or other study and training loan obligations, and eligible tax offsets. A new payer may also need updated declarations before working out how much tax to withhold.

Tips for filling it out

• Make sure you have already given this payer a Tax File Number Declaration (NAT 3092) quoting your TFN or claiming an exemption
• Enter your personal details and select your current tax residency and tax-free threshold choices
• State whether you have a HELP, VSL, FS, SSL or AASL debt and update the answer if the loan has been repaid in full
• Complete the tax offset questions only for entitlements you can claim with this payer; use the separate Medicare Levy Variation Declaration for Medicare levy adjustments
• Sign and date the payee declaration, give it to your payer, and let the payer complete and retain Section B

Common mistakes to avoid

• Using NAT 3093 for a Medicare levy adjustment - the ATO uses a separate Medicare Levy Variation Declaration for that change
• Claiming the tax-free threshold or the same tax offset from more than one payer when the form instructions do not allow it
• Sending the completed declaration to the ATO - your payer completes Section B and keeps the sensitive form

Frequently asked questions