Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
If you have received payments during the year and have had amounts withheld from those payments, you should receive a 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 jobs
Examples
- salary
- wages
- commissions
- bonuses.
The PAYG payment summary will include:
- your gross income from that payer
- total tax withheld, and
- your payer's Australian business number (ABN) or withholder payer number (WPN).
The PAYG payment summary will assist you in completing your tax return.
If you do not have all of your payment summaries, or any are wrong, contact your payer. Ask your payer to give you a signed copy, letter or statement showing the correct details.
If you are unable to get these documents from your payer and you are required to provide these documents to the Tax Office, you will need to complete the Statutory declaration for PAYG payment summary - individual non-business and ETP payment summary (NAT 4135) which is available from the Tax Office. You will need a separate statutory declaration for each payer from whom you have no documents.
If your payment summary is incorrect, and you are unable to get a correct copy, letter or statement from your payer, you will need to complete a general statutory declaration.
There are two types of statutory declarations which are used in the Tax Office. They are:
Statutory declaration for PAYG payment summary - individual non-business and ETP payment summary (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
- names of your payers
- amounts of tax withheld, and
- amount of gross payments you earned.
General statutory declaration - used when you:
- disagree with the statement/payment summary received from your payer, or
- wish to declare any other information.
These are available from most post offices or from the Attorney-General’s department website.
You can obtain a Statutory declaration for PAYG payment summary - individual non-business and ETP payment summary:
- 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 (please take note of the NAT number – NAT 4135).
Note
If you lodge your tax return without a required payment summary, signed copy, letter or statement from your payer, or statutory declaration showing the correct details, we may send your tax return back to you to lodge it again with the necessary documents attached.
If you have...
|
Then...
|
- a labour hire or other specified payment
- a voluntary agreement, or
- an ABN not quoted
|
as well as TaxPack 2005 (NAT 0976-6.2005), you will also need to complete TaxPack 2005 supplement (NAT 2677-6.2005) and Business and professional items 2004-05 (NAT 2543-6.2005).
These publications will guide you through the process of completing your return. They are available from the Tax Office Publications Distributions Service on 1300 720 092.
|
If you require more information about PAYG payment summaries, you may phone us on 13 28 61, or send an email enquiry to the Tax Office.
Last Modified: Monday, 27 February 2006
Subscribe
