This section contains information on:
- options for lodging electronically
- the supplier number to use when lodging electronically
- Standard Business Reporting.
Options for lodging electronically
You can lodge most PAYG withholding annual reports:
- online using electronic commerce interface (ECI)
- by electronic storage media that you mail to us.
PAYG withholding annual reports can be lodged via the Business Portal, Tax Agent Portal or the BAS Agent Portal.
Supplier number to use when lodging electronically
A supplier is the entity that is lodging the PAYG withholding annual report. This may be either:
- you if you lodge your own annual report (payer reporting entity)
- a third party that lodges reports on behalf of others (third party supplier entity) - for example, payroll service providers and tax agents.
Depending on the software payroll product that you use:
- when you save your PAYG withholding annual report information from your software to your hard drive or electronic storage media, you may be asked for a supplier number. This is the ABN or withholding payer number (WPN) of the entity lodging the report
- the supplier ABN or WPN and details of the entity that will be lodging the report may be manually keyed into your software. These details are incorporated into the PAYG withholding annual report data file when it is generated and saved.
If you lodge PAYG withholding annual reports on behalf of other payer entities, the supplier ABN in the annual report data files for the payer entities must match the ABN in the AUSkey you use for the lodgments. You must ensure the correct payer ABN is used in the payer annual report. If you lodge on behalf of others, the supplier ABN will be different to the payer ABN.
If you do not have an ABN you cannot lodge online.
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Some software products do not allow the supplier ABN to be different to the payer entity ABN. If you intend to use the ECI to lodge on behalf of other payer entities you should talk to the software provider to confirm that the software meets your business requirement.
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Standard business reporting
Standard Business Reporting (SBR) is an Australian Government initiative, allowing secure online lodgment directly from your financial, accounting or payroll software.
We accept lodgments via SBR-enabled software for the following forms:
- activity statement
- Fringe benefits tax (FBT) return
- PAYG payment summaries including
- Employment termination payment summary data record
- Superannuation income stream payment summary data record
- Superannuation lump sum payment summary data record
- Individual non-business
- Business and personal services income
- Tax file number (TFN) declaration.
Software providers are progressively SBR-enabling software and forms, with additional forms to be available throughout the year. Before purchasing or upgrading your software, make sure the software includes the forms you require.
To find out whether your software is SBR-enabled you can view the SBR product register at www.sbr.gov.au or talk to your software provider.
You will also see how SBR can simplify your reporting.
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Pre-filling - making it easier for your workers to prepare tax returns.
You can make it easier for your workers to lodge their tax returns. Simply lodge your PAYG withholding payment summary annual report early. As soon as we have processed your annual report, we will make the payment summary information available in the following forms:
- pre-filled into the correct labels in e-tax - the free service offered by us that allows individuals to complete and lodge their income tax returns
- reports for tax agents to help them complete their client's tax returns.
For more information about pre-filling, refer to Lodging early helps your employees.
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Last Modified: Thursday, 15 November 2012