• Gross payments where Australian business number (ABN) not quoted

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Did you have amounts of tax withheld for failure to quote an ABN?

    No

    Go to Gross payments subject to foreign resident withholding.

    Yes

    Read on.

    You need to know

    The amounts you show at C and D are the total income you received from which your payers have withheld an amount because you did not quote your ABN. You will be able to calculate these amounts from your completed Individual PAYG payment summary schedule 2010.

    Completing this item

    Step 1 Add up all the Gross payment amounts on your completed payment summary schedule, derived from primary production activities that have an N in the Type box. Write the total at C item P8 on page 2 of your schedule. Do not show cents.

    Step 2 Add up all the Gross payment amounts on your completed payment summary schedule, derived from non-primary production activities that have an N in the Type box. Write the total at D. Do not show cents.

    Step 3 Add up the amounts you have written at C and D and write the total in the adjacent Totals box.

    If you complete C or D item P8 you must complete W item 15 on page 14 of your tax return (supplementary section).

    Last modified: 25 Oct 2011QC 27987