You must:
- write each letter in a separate box
- use a black pen
- use BLOCK LETTERS.
You do not have to complete every field - for example, where an amount has not been paid or withheld, leave those boxes blank.
Show all amounts in whole dollars; do not show cents - for example, show an amount of $122.76 as $122.
When you send the payment summary to us as part of your PAYG withholding payment summary annual report, send the 'Tax Office original' - we cannot accept photocopies or duplicates.
Avoiding common errors
Do not include amounts you paid as employment termination payments.
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Instead, report employment termination payments on a PAYG payment summary - employment termination payment (NAT 70868).
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Do not include amounts paid under a salary sacrifice arrangement at Gross payments.
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Amounts that are paid to a superannuation fund under a salary sacrifice arrangement must be reported at Reportable employer superannuation contributions.
Any other amounts paid under a salary sacrifice arrangement may need to be reported at Reportable fringe benefits amount, otherwise they should not be reported on the payment summary.
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Do not include cents at Reportable fringe benefits amount.
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Do not show cents at any label - instead, remove the cents from any amount before you enter it on the payment summary.
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Do not include contributions made by you to meet your superannuation guarantee obligations or industrial agreement obligations in respect of the employee at Reportable employer superannuation contributions.
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Amounts that are paid to a superannuation fund under salary sacrifice arrangement must be reported at Reportable employer superannuation contributions.
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Do not include living-away-from-home allowance fringe benefits at Allowances.
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Do not report these amounts on the payment summary, unless it forms part of the reportable fringe benefits amount, because living-away-from-home allowance fringe benefits are not assessable income for the payee.
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Do not include amounts reported at Allowances in Gross payments.
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If you report an allowance at Allowances, do not include it in the amount you report at Gross payments.
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Do not report negative amounts.
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To amend a previous year's payment summary, see Amending payment summaries.
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Do not report amounts containing a decimal point.
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Do not report cents at any label - instead, remove the cents from any amount before you enter it on the payment summary.
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Do not provide a payment summary containing all zeros.
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If you have not made any payments to a payee throughout the year, you do not need to give them a payment summary.
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At Payment summary for year ending 30 June, do not show the year as anything but a four-digit figure.
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Show the year as a four-digit figure - for example, show the year ending 30 June 2012 as 2012, and not 12.
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Amending payment summaries
You cannot change the information on a payment summary after you have either:
- given it to the payee, or
- provided your PAYG payment summary statement (NAT 3447) to us.
If you find a mistake after giving the payment summary to the payee or us, we recommend you complete a new payment summary, marking the amending a payment summary box as shown:
When you complete amended payment summaries you must:
- complete all payee, payment and payer information on each amended payment summary, and
- give a copy to the payee.
You must show the payee and payer information as it was on the original payment summary - and you must send the Tax Office copy to the address on the PAYG payment summary statement (NAT 3447).
If the payee or payer information was incorrect, do not prepare a new payment summary - instead, advise the payee as soon as possible. Document the correct details and keep them in your files - there is no need to advise us of the corrected details.
You must also give a copy of the letter to the payee.
Where payment amounts and/or tax withheld amounts have changed, you may also need to complete an amended PAYG payment summary statement and send it to:
Australian Taxation Office
Locked Bag 50
PENRITH NSW 2740
If the payee loses their payment summary, do not issue a new one - give the payee a photocopy of your own copy, showing all the details from the lost payment summary.
Last Modified: Monday, 6 May 2013