ATO PAYG withholding pre-fill for activity statements
Liz Gibbs • June 14, 2023

ATO PAYG withholding pre-fill for activity statements

From July 2023, the ATO will use your STP reports to help prepare your electronic activity statements in ATO online services.


What is ATO PAYG withholding pre-fill?

With Single Touch Payroll (STP), you report your employees' payroll information to us each time you pay them through STP-enabled software. Because you already report pay as you go (PAYG) withholding in STP, the ATO will use that same data to help you prepare your activity statements – so you can 'tell the ATO once'.

When the ATO sues the STP reports to pre-fill your electronic activity statement in ATO online services, this is called ATO PAYG withholding pre-fill.

The ATO will use your STP reports to pre-fill PAYG withholding labels W1 and W2. However, the ATO can only pre-fill your electronic activity statement with the information sent through your STP-enabled software. Your primary source of data should be your software and payroll records. Your product may already populate W1 and W2 for you, using your records.

The ATO will also make ATO PAYG withholding pre-fill available for digital service providers. They will determine if and when they will use this in their products.

ATO PAYG withholding pre-fill starts from July 2023

If you use ATO online services to lodge your activity statement, ATO PAYG withholding pre-fill will be made available for:

  • monthly PAYG withholders from the July 2023 activity statement
  • quarterly PAYG withholders from the Quarter 1 2023–24 activity statement.


If you received ATO PAYG withholding pre-fill as part of the limited rollout which commenced in February 2020, this change won't affect you. You'll still have access to this information.

How ATO PAYG withholding pre-fill works

The ATO will pre-fill your activity statements in ATO online services using the PAYG withholding amounts you’ve reported though STP. The payment date of your STP report will determine which activity statement the ATO assigns the PAYG withholding amounts to.


For further information see :


Source: ATO 13 June 2023 QC 72825. Brought to you by RGA Business and Tax Accountants. Liability Limited by a scheme approved under Professional Standards Legislation.

The ATO’s updated small business benchmarking tool

By Liz Gibbs • May 1, 2025
The ATO’s updated small business benchmarking tool
subdivision

Property subdivision projects: the tax implications

By Liz Gibbs • May 1, 2025
As the urban sprawl continues in most major Australian cities, we are often asked to advise on the tax treatment of subdivision projects. Before jumping in and committing to anything, it is important to understand the tax liabilities that might arise from these projects.
IAWO

Instant asset write-off threshold finally confirmed

By Liz Gibbs • May 1, 2025
It has been a long time coming, but the Government finally passed legislation increasing the instant asset write-off threshold for the year ending 30 June 2025 to $20,000. This was announced back in the 2024-25 Federal Budget but the Government faced a number of hurdles in terms of passing the legislation.
Tax Planning

Year-end tax planning opportunities & risks

By Liz Gibbs • May 1, 2025
With the end of the financial year fast approaching this is the first blog in our series where we outline some opportunities to maximise your deductions and give you the low down on areas at risk of increased ATO scrutiny.
Superannuation Guarantee

Super guarantee rules catch up with venues and gyms

By Liz Gibbs • April 17, 2025
The superannuation guarantee rules are broad and, in some circumstances, extend beyond the definition of common law employees to some directors, contractors, entertainers, sports persons and other workers.
time management

Feeling Overwhelmed? Try the “Must, Should, Could” Approach

By Liz Gibbs • April 15, 2025
If your to-do list is starting to look more like a novel than a plan for the day, you’re not alone. It’s all too easy to get bogged down by endless tasks, unsure where to start or what really deserves your attention. That’s where the “Must, Should, Could” method comes in—a brilliantly simple way to cut through the clutter and focus on what truly matters.
Solid Business Foundations

Is Your Business Built on a Strong Foundation?

By Liz Gibbs • April 11, 2025
When it comes to improving your business, think of it like building a house. You wouldn’t add a second floor without ensuring the foundation is rock-solid, right? The same goes for your business.
Personal tax cut

Modest $268 Maximum personal tax cut for 2026-27 year

By Liz Gibbs • April 10, 2025
On the last sitting day of Parliament, the personal income tax rate reduction announced in the 2025-26 Federal Budget was confirmed.
How does FBT work

How fringe benefits tax works

By Liz Gibbs • March 31, 2025
An overview of FBT. Find out how FBT applies, what you need to do as an employer, and what deductions you can claim.
Odometer readings

Keeping Odometer Readings for Fringe Benefits Tax (FBT) 31 March 2025

By Liz Gibbs • March 30, 2025
The Australian Fringe Benefits Tax (FBT) year runs from 1 April to 31 March, and one of the key compliance requirements for employers providing motor vehicles to employees is recording odometer readings on 31 March each year. These readings help determine the taxable value of car fringe benefits and ensure accurate FBT calculations.
More Posts