• PAYG payment summary - withholding where 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

    If the fund did not receive (or has lost) its copy of a payment summary, contact the payer responsible and request a signed photocopy of the payer's copy. Details from any PAYG payment summary - withholding where ABN not quoted must be included on a Non-individual PAYG payment summary schedule 2009.

    Complete a Non-individual PAYG payment summary schedule 2009 when amounts are included at:

    • H Gross payments where ABN not quoted item 10, or
    • F3 Credit: No ABN/TFN quoted (non-individual) item 12.

    Print neatly in BLOCK letters with a black pen only. Print the fund's TFN and name in the appropriate boxes at the top. From each PAYG payment summary - withholding where ABN not quoted, record on the Non-individual PAYG payment summary schedule 2009:

    • the payer's ABN (or withholding payer number)
    • total tax withheld
    • gross payment
    • the payer's name.

    When you have entered details of all these payment summaries on the schedule, attach the Non-individual PAYG payment summary schedule 2009 to the applicable tax return.

    Do not attach copies of any PAYG payment summary - withholding where ABN not quoted to the applicable tax return - keep them with the fund's copy of the tax return. Also keep a copy of the Non-individual PAYG payment summary schedule 2009 with the fund's tax records.

    Last modified: 25 Nov 2009QC 21714