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  • Electronic payment summaries

    You can provide electronic payment summaries to your payees if you lodge your PAYG withholding payment summary annual report online.

    Electronic payment summaries must be:

    • non-editable
    • able to be printed at letter quality so they're easy to read.

    Where you're intending to provide payment summaries electronically, you need to contact your payees and advise them that they have the option of receiving their payment summaries either electronically or on paper.

    If they don't respond by the date you specify, you can take this to mean they've agreed to receive their payment summary electronically.

    You will also need to:

    • tell your payees when the payment summaries are available and ensure they know how to access and print them, and
    • ensure the method you choose to distribute electronic payment summaries is secure enough to protect payees' tax file numbers and other personal information.

    Find out more

    For more information about the requirements for producing self-print and electronic payment summaries, refer to Electronic reporting specifications - self-printing pay as you go withholding (PAYGW) payment summaries on our software developersExternal Link site.

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    Which payment summaries can be provided electronically?

    You can provide the following payment summaries electronically:

    Alternatively, you can use your software to print the individual payment summaries ('self-print' payment summaries) and provide them to your employees.


    Do not send printed copies of your employee's electronic payment summaries to us. Our systems cannot process payment summaries printed in this format.

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    • Last modified: 19 Aug 2013QC 27085