Fill Out ATO Withholding Declaration Short Version for Seniors and Pensioners (NAT 5072) Online
Withholding declaration - short version for seniors and pensioners
Australian Taxation Office
Lets eligible seniors and pensioners claim or vary the seniors and pensioners tax offset through withholding from their pay or pension.
Reviewed July 2026
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The Withholding Declaration short version for seniors and pensioners (NAT 5072) is a simplified version of the standard withholding declaration, designed for people eligible for the seniors and pensioners tax offset (SAPTO). It lets you claim SAPTO through reduced withholding on your pay or pension, claim or stop claiming the tax-free threshold, and tell your payer that your Australian residency status for tax purposes has changed.
The form is only six questions long, and you can complete it in the Universal PDF editor and download the finished PDF to sign and give to your payer. The ATO reissues its forms from time to time, so check ato.gov.au for the current version of NAT 5072 before lodging, especially since printed copies in circulation can be several years old.
What the short version covers
Where the full withholding declaration (NAT 3093) covers study loans and several offset types, the seniors and pensioners short version focuses on the three things most retirees need: SAPTO, the tax-free threshold, and residency. Claiming SAPTO on this form reduces the amount withheld from each payment during the year rather than waiting for a refund at assessment time.
Your entitlement to SAPTO depends on eligibility conditions and on your rebate income rather than your taxable income, so the amount of offset you actually receive is confirmed when your return is assessed.
Who should complete it
Eligible seniors and pensioners who receive payments from an employer, a superannuation income stream provider, or another payer, and who want their withholding to reflect SAPTO or a change in circumstances. You must already have given the payer your tax file number details, or an exemption claim, before this declaration can apply.
You can only claim tax offsets from one payer at a time. If your income comes from more than one source, the ATO asks you not to complete the offset question for any payer and to contact them for guidance instead.
How to fill out NAT 5072
Section A asks six questions, followed by the declaration:
- Questions 1 and 2: your name and date of birth.
- Question 3: your tax file number, or the reason you are not quoting one, such as a pending application or a pensioner exemption.
- Question 4: whether you are an Australian resident for tax purposes. Answering no means you must also answer no to the threshold question.
- Question 5: whether you are claiming or want to claim the tax-free threshold from this payer, normally from one payer at a time.
- Question 6: whether you want to claim SAPTO by reducing withholding, and whether you are single, a member of a couple, or a member of an illness-separated couple.
- Sign and date the payee declaration, then give the form to your payer, who completes Section B with their ABN and business name.
Where the form goes
Hand the completed declaration to your payer. It is not sent to the ATO. The payer uses your answers with the PAYG withholding tax tables to set the new rate, stores the form securely because it contains TFN information, and keeps it for the current and next financial year.
If your circumstances change again, or you move to a new payer, lodge a fresh declaration so the withholding keeps matching your situation.
Frequently asked questions
NAT 5072 is a shortened version for seniors and pensioners. It covers residency, the tax-free threshold, and SAPTO only. If you also need to advise a study loan or claim other offsets, use the full withholding declaration (NAT 3093) instead.
No. You are not entitled to claim tax offsets with more than one payer at the same time. If you have income from several sources, the ATO recommends not claiming the offset through withholding at all and contacting them for guidance.
No. Eligibility and the amount depend on your rebate income and other conditions, all confirmed when your tax return is assessed. Reducing withholding by more than your entitlement can leave you with a debt, so estimate carefully or ask a registered tax agent.
No. Give it to your payer, who adjusts withholding and files the form. The instructions on the form state that it must not be sent to the ATO.
Always the current one. ATO forms are revision numbered, and older printed stock can reference outdated figures and program names, so confirm the latest release of NAT 5072 on ato.gov.au before lodging.
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