How to complete the PAYG payment summary - business and personal services income form

After you complete this form

The form is self-duplicating and includes copies for:

• us
• the payee
• the payer.

You must do all of the following:

• give the payee their copy of this payment summary by 14 July following the end of the financial year in which you made payments to them in. However, if the payee requests a payment summary from you in writing before 9 June, you must provide the payment summary to them within 14 days of receiving their request
• send the 'Tax Office original copy' to us as part of your PAYG withholding payment summary annual report by 14 August, following the end of the financial year
• keep the payer copy for five years.

Payees no longer have to lodge a copy of their payment summary with their tax return.