Reporting requirements - changes for the 2009/10 income year

Amounts reported on the PAYG payment summary – individual non-business form

The PAYG payment summary - individual non-business (NAT 0046-06.2009) includes a number of changes that come into effect on 1 July 2009. These changes have been included for the reporting of payments made in the 2009-10 income year. These changes include:

• the reporting of reportable employer superannuation contributions
• the inclusion of the pension or annuity indicator box
• the inclusion of the lump sum payment A ‘type’ box
• the reporting of exempt foreign employment income
• the removal of the ‘other income’ label.

If you are required to complete the PAYG payment summary - individual non-business (NAT 0046) to report for the 2008-09 income year, make sure that you use the correct version. Do not use version 06.2009.

If you need help to complete the 'PAYG payment summary - individual non-business' (NAT 0046-06.2009) for the reporting of payments in the 2009–10 income year, refer to the instructions How to complete the PAYG payment summary - individual non-business (NAT 3388-06.2009).

Amounts reported for business and personal services income payments

If you are reporting any of the following payments for the 2008–09 income year, use the linked form:

• labour hire and other specified payments: PAYG payment summary – labour hire and other specified payments (NAT 3282)
• payments made under a voluntary agreement: PAYG payment summary – voluntary agreement (NAT 3223), and
• personal services attributed income: PAYG payment summary – personal services attributed income (NAT 3446)

However, from 1 July 2009, the PAYG payment summary – business and personal services income (NAT 72545) is to be used for reporting these payments.

Do not complete PAYG payment summary – business and personal services income (NAT 72545) unless you are reporting amounts paid for 2009–10 income year.

If you need help to complete the PAYG payment summary – business and personal services income (NAT 72545) for the reporting of payments in the 2009–10 income year, refer to the instructions How to complete the PAYG payment summary – business and personal services income (NAT 72769).

Obtain copies of our publications for 2009-10 reporting

If you require copies of PAYG payment summary - individual non-business (NAT 0046-06.2009) or PAYG payment summary – business and personal services income (NAT 72545), including copies of the instructions for each, phone 13 28 66 and ask for the necessary stationery for reporting 2009-10 PAYG withholding obligations.

Last Modified: Friday, 3 July 2009