If you have received payments during the year, you should receive a pay as you go (PAYG) payment summary from your payer (employer). The payment summary will show the total payments you received and total amounts withheld for the financial year. Payments may include income earned from part-time or casual work.
Examples of payments received include:
- salary
- wages
- commissions
- bonuses.
The PAYG payment summary will include all of the following:
- your gross income from that payer
- total tax withheld
- your payer's Australian business number (ABN) or withholding payer number (WPN).
You need the information on your PAYG payment summary to complete your tax return.
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Your payment summary information may be available through the pre-filling service in e-tax or by contacting your tax agent.
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If you do not have all of your payment summaries, or any payment summaries you have are wrong, contact your payer. Ask your payer to give you a signed copy of your payment summary, or if it is incorrect, ask for an amended payment summary showing the correct details.
If you are unable to get a copy of your payment summary from your payer, your payment summary information may be available through the pre-filling service in e-tax or by contacting your tax agent. If this information is not available or is not complete, you will need to complete a Statutory declaration (NAT 4135). You will need a separate statutory declaration for each missing payment summary.
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If your documents have been destroyed as a result of a natural disaster, you will need to complete a Reasonable estimate for documents destroyed by disaster (NAT 72981) form.
If you need more information on providing 'reasonable estimates', refer to our law administration practice statement PS LA 2011/25 Reconstructing records and making reasonable estimates for taxpayers affected by disasters.
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If your payment summary is incorrect, you should contact your payer and request an amended payment summary showing the correct details. If you are unable to obtain an amended payment summary, you will need to complete a statutory declaration.
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Your employer may have incorrectly included compulsory amounts in your reportable employer super contribution amount on your payment summary. This amount affects what benefits and tax offsets you can claim and what liabilities you must pay.
For more information on what to do if you think your reportable employer super contribution amount is incorrect, refer to Incorrect amounts at reportable employer super contributions on payment summaries.
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There are two types of statutory declarations that we use. They are:
1.
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Statutory declaration (NAT 4135) - used when payment summaries have been lost, stolen, destroyed, or not received by the payee. The statutory declaration may be used in place of the missing payment summary.
This statutory declaration identifies the categories of information you need to show in your tax return such as the:
- period or periods covered by your missing documents during which payments were made
- name of your payer
- amounts of tax withheld
- amount of gross payments you earned.
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This information may be available through the pre-filling service in e-tax or by contacting your tax agent, and should be considered before completing a Statutory declaration.
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2.
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General statutory declaration - used when you either:
- disagree with the statement/payment summary received from your payer
- wish to declare any other information.
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These are available from most post offices or from the Attorney-General's Department website.
You can obtain a statutory declaration:
- from our shopfronts
- from the Publications Distribution Service - 1300 720 092 for the cost of a local call. The Publications Distribution Service operates from 8.00am to 6.00pm, Monday to Friday.
- from the Online publications ordering service (take note of the NAT number - NAT 4135).
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When lodging your tax return do not attach payment summaries or statutory declarations. Make sure you keep all your records for five years.
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For more information on record keeping and written evidence, refer to Keeping your tax records.
For more information about PAYG payment summaries, phone us on 13 28 61.
Last Modified: Tuesday, 20 November 2012