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Nicolely(Initiate)Initiate
15 May 2024

My employer has been notified by ATO with the new PRN number as our PAYG withholding payment cycle has been changed to fortnightly and we usually have a net GST credit for a tax period.


  1. I understand that we will have to lodge NAT3302 "PAYG Withholding liability notification form" via email- Can this be lodged on the ATO portal or do we have to send the form via email.
  2. In terms of timeline, I understand that NAT3302 form has to be lodged at least 48 hours before lodging our BAS and 1 working day before withholding due date. - Based on our payroll cycle and BAS due date 21st of each month. We will be able to lodge the NAT3302 form 48 hours before BAS but it would be more than 1 day before withholding due date. Would there be any issues if we lodge the NAT3302 form more than 1 day before withholding payment due date?
  3. Also with regards to the withholding amount payment. Do we automatically offset withholding liability against the net GST credit amount when making payment to the ATO (using our new PRN)provided that we have lodged our BAS on or before the withholding payment due date.

Thank you .


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585 views
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TeddyATO(Community Support)Community Support
21 May 2024

Hello @Nicolely,


Yes ,the NAT 3302 form can be lodged via fax or email. You should check out the when to pay and report on activity statements page for more information on being a large withholder. As for when to lodge the from it has to be at least 48 hours so we have time to process it and so lodging it earlier wouldn't be an issue. The main thing to remember is that you can only do this once per GST reporting period.

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Most helpful reply

TeddyATO(Community Support)Community Support
21 May 2024

Hello @Nicolely,


Yes ,the NAT 3302 form can be lodged via fax or email. You should check out the when to pay and report on activity statements page for more information on being a large withholder. As for when to lodge the from it has to be at least 48 hours so we have time to process it and so lodging it earlier wouldn't be an issue. The main thing to remember is that you can only do this once per GST reporting period.

Nicolely(Initiate)Initiate
20 June 2024

Hi Teddy,


Could you please confirm if we have to lodge our monthly BAS on or before the WITHOLDING DUE DATE ? So for example if the withholding due date for a particular pay period is 15/08/2024, does that mean if we would like to offset gst credit from this payment we will need to lodge BAS before 15/08/2024 or can the our monthly BAS timeline still remain as 21/08/2024.


Thank you.


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