Guide to correcting mistakes and disputing decisions

PAYG withholding payment summaries

You cannot simply change the information on a pay as you go withholding payment summary after you have given it to the payee or provided your PAYG withholding payment summary annual report to us.

How you correct a mistake depends on whether it was a dollar amount or payee or payer information.

Change to a dollar amount

If you find a mistake in a dollar amount after giving the payment summary to the payee or us, prepare a new payment summary:

show the payee and payer information as it was on the original payment summary
enter the new dollar amount or amounts
mark the amending a payment summary box as shown:

submit the completed payment summary online - or send it to us (use one of the addresses below) - within 21 days of issuing the amended payment summary
give a copy to the payee.

If you need extra paper payment summaries you can order them by phoning our automated ordering service on 13 72 26 at any time.

Lodging amended payment summaries electronically

If you are set up to lodge your payment summary annual report electronically, you can lodge your amended payment summary electronically too. If your software can't produce an amended file, you will need to use our printed form.

Posting amended payment summaries

Post to:

Australian Taxation Office
Locked Bag 50
PENRITH NSW 2740

Lost payment summary

If your payee loses their payment summary, do not issue a new one. Give them a signed photocopy of your own copy showing all the details from the lost payment summary.

Change to the payee or payer details

If the payee or payer information is incorrect you do not need to prepare a new payment summary or advise us of the changed details. Simply:

advise your payee as soon as possible
record the correct details and keep them in your files.

Common errors to avoid

For a list of the common errors that are made on PAYG withholding payment summaries, refer to How to complete the PAYG payment summary - individual non-business form (NAT 3388).

Change a payment summary annual report

If you have changed one or more dollar amounts on one or more payment summaries, you may also need to complete an amended PAYG withholding payment summary statement (NAT 3447).

Lodging amended annual reports online

If you are set up to lodge online, you can lodge your amended payment summary annual report online, too.

For information on how to lodge online, refer to: How to lodge your pay as you go (PAYG) withholding annual reports electronically (NAT 3367).

Sections within Correct excise and FBT returns, non-BAS fuel scheme claims and PAYGW payment summaries

Last Modified: Monday, 20 May 2013