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Payment summaries may be provided to payees electronically.
If you lodge your PAYG withholding payment summary annual report electronically, you can provide electronic payment summaries to your payees.
All electronic payment summaries you provide must:
Where you are intending to provide payment summaries electronically, you need to contact your payees and advise them that they have the option of receiving their payment summaries either electronically or on paper.
You can consider that a payee has agreed to receive their payment summary electronically if they do not respond to you by the date you specify.
You will also need to:
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