This publication can also be downloaded in Portable Document Format (PDF): download How to complete the PAYG payment summary - withholding where ABN not quoted form (NAT 3389, 373KB) here.
These instructions will help you complete the PAYG payment summary - withholding where ABN not quoted (NAT 3283) form. You need to complete this form if you withhold from payments you make to suppliers (payees) who have not quoted an Australian business number (ABN) as required. Your reporting obligations still need to be met by lodging your PAYG withholding where ABN not quoted - annual report (NAT 3448). Do not report any amounts you have included in the Taxable payments annual report.
These instructions do not apply where amounts have been withheld from employment termination payments or any of the following payments are made:
- to employees, company directors or office holders
- under labour hire or other specified payment arrangements
- under voluntary agreements to withhold.
These instructions do not apply where tax has been paid to us for amounts of personal services income attributed to an individual, or where amounts are withheld by investment bodies from payments of investment income.
To order payment summaries for each of these separate types of payments 24 hours a day, seven days a week, you can:
If you have withheld an amount from a payment where an ABN was not quoted, you must complete a payment summary and provide it to each payee either:
- when the payment is made
- as soon as practicable afterwards.
The payment summary consists of two copies. One copy is to be given to the payee and you must keep a copy for your records. Some older forms may consist of three copies. If you are using these forms, the payee should receive two copies and you should keep one.
Businesses can issue a receipt, remittance advice or similar document instead of a PAYG payment summary - withholding where ABN not quoted (NAT 3283) form.
If you choose to do this, the same rules apply as for the payment summary. At a minimum, the document must contain the following information:
- your name
- your ABN or withholding payer number (WPN)
- your branch number (if applicable)
- the payee's name (if known to you)
- the payee's address (if known to you)
- the date on which the payment was made
- the amount of total payment, including the market value of non-cash benefits
- the amount of tax withheld
- the wording 'To be retained by the payee for taxation purposes'.
This document must be in English and signed by you.
Both you and the payee must keep a copy of the payment summary for five years.
You are not required to lodge a copy of the payment summary with us.
Your reporting obligations still need to be met by lodging your PAYG withholding where ABN not quoted - annual report (NAT 3448).
The PAYG payment summary - withholding where ABN not quoted (NAT 3283) form is a self-duplicating form that consists of the payee copy and a copy for you.
When preparing a payment summary you can type over and through boxes. However, information must fall within the borders of the appropriate rows of boxes.
For example:
If you prefer to hand write payment summaries, you must write each letter in a separate box. Please use BLOCK LETTERS and black ink only.
Not all information boxes need to be completed. For example, where an amount has not been paid or withheld, leave those boxes blank. All amounts should be shown in whole dollars. Do not show cents.
For example, an amount of $122.76 should be shown as $122.
What to do if you make a mistake
You cannot amend the information on the payment summary after you have given it to the payee or after you have reported your annual no ABN withholding information to us using the PAYG withholding where ABN not quoted - annual report (NAT 3448).
If you find a mistake after giving the payment summary to the payee or reporting your annual no ABN withholding information to us, you should advise the payee in writing of the correct information and keep a copy of the letter for your records. A copy of this letter should also be forwarded to us at the address below:
Income Tax Withholding Variations - PSA
Australian Taxation Office
Locked Bag 1515
UPPER MT GRAVATT QLD 4122
If the payee loses their payment summary, do not issue a new one. Give them a certified copy (of your own copy), or a signed statement showing all the details from the lost payment summary.
Payment summary for year ending 30 June
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This is a compulsory field.
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The year must be shown as a four-digit figure. For example, a payment summary for the year ending 30 June 2011 must be shown as '2011' not '11'.
Section A: Payer details
Your Australian business number (ABN) or withholding payer number (WPN)
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This is a compulsory field.
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As a payer you may either have an ABN or WPN.
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Use the ABN or WPN and name that appear on your activity statement. The activity statement is used to report your PAYG withholding amounts.
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Your ABN or WPN must be shown here. For example:
Branch number
If a business has one ABN but multiple branches, each branch will have an individual branch number.
You should show your branch number in the boxes provided. If you do not have a branch number leave the boxes blank.
Payer's name
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This is a compulsory field.
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Use the same name that appears on your activity statement.
For example, 'Sam Simple Pty Ltd' would appear as:
Section B: Payee details
Payee's name
If known, you must enter the payee's company, business or individual name in the boxes provided. If not known, leave the boxes blank.
For example, 'David John Sample' would appear as:
Payee's trading name
If known, you must enter the payee's trading name in full, in the boxes provided. If not known, leave the boxes blank.
For example, the trading name 'Samples' would be shown as:
Payee's address
If known, you must enter the payee's address. If not known, leave the boxes blank.
The street number and name, suburb/town/locality, state or territory, and postcode must be shown separately in the boxes provided.
For example the address '2 Sample St, Sampleton SA 5555' would be shown as:
Payee's contact phone number
If known, you must enter the payee's contact telephone number in the boxes provided. You must enter the area code followed by the phone number, or a mobile phone number. If not known, leave the boxes blank.
Section C: Payment details
Date of payment
Show the date the payment was made to the payee.
Total amount withheld
The total amount withheld must be shown in whole dollars.
For example, $12,672.70 would be shown as:
Gross payment
Include the amount paid to the payee including the market value of any non-cash benefits you provide. Show whole dollars only.
Section D: Declaration
The declaration states that the information given on this form is complete and correct. You are required to sign and date the form. The payment summary is a legal document and the law imposes penalties for giving false or misleading information.
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If you need more information or assistance completing the PAYG payment summary - withholding where ABN not quoted (NAT 3283) form, you can:
- visit our website at www.ato.gov.au
- phone 13 28 66 between 8.00am and 6.00pm, Monday to Friday.
If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.
If you have a hearing or speech impairment, phone the ATO though the National Relay Service (NRS) on the numbers listed below:
- TTY users, phone 13 36 77 and ask for the ATO number you need
- Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need
- internet relay users, connect to the NRS on www.relayservice.com.au and ask for the ATO number you need.
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Last Modified: Wednesday, 8 August 2012