PAYG payment summary – withholding where ABN not quoted

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 2015.

Complete a Non-individual PAYG payment summary schedule 2015 when amounts are included at:

• H Gross payments where ABN not quoted item 10
• H3 Credit for tax withheld - where ABN or TFN not 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. Print N for this type of withholding.

From each PAYG payment summary – withholding where ABN not quoted, record on the Non-individual PAYG payment summary schedule 2015:

• 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 2015 to the tax return.

Do not attach copies of any PAYG payment summary – withholding where ABN not quoted to the 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 2015 with the fund’s tax records.