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  • How to complete this form

    You must:

    • print clearly using a black pen
    • use BLOCK LETTERS and print one character per box.

    You do not have to complete every field. For example, where an amount has not been paid or withheld, leave those boxes blank.

    Show all amounts in whole dollars – do not show cents. For example, show an amount of $122.76 as $122.

    Send the ATO original payment summary to us as part of your PAYG withholding payment summary annual report. We cannot accept photocopies or duplicates.

    Avoiding common errors

    Common errors and correct actions


    Correct action

    Do not report FBT exemption incorrectly at FBT exemption indicator box.

    If you are exempt from FBT under section 57A of the FBTAA 1986 for this employee, select Yes on the payment summary form. Select No, if you are not.

    Do not include salary sacrificed amounts at Gross payments.

    Do not report salary-sacrificed amounts anywhere on the payment summary.

    Do not include amounts you paid as employment termination payments at Gross payments.

    Instead, report employment termination payments on a PAYG payment summary - employment termination payment (NAT 70868).

    Do not include cents at Reportable fringe benefit amount.

    Do not show cents at any label. Simply drop the cents from any amount before you enter it on the payment summary.

    Do not report negative amounts.

    To amend a previous year's payment summary, see Amending payment summaries.

    Do not report amounts containing a decimal point.

    Do not report cents at any label. Drop the cents from any amount before you enter it on the payment summary.

    Do not provide a payment summary containing all zeros.

    If you have not paid the payee any withholding payments throughout the year, you do not need to give them a payment summary.

    At Payment summary for year ending 30 June, do not show the year as anything but a four-digit figure.

    Show the year as a four-digit figure. For example, show the year ending 30 June 2019 as 2019 and not 19.

    Section A: Payee details

    On this page:

    Tax file number

    You must show the tax file number (TFN) the payee quoted in this field. For example, show a nine-character TFN as:

    Example of the completed Tax file number field on the form shown as a nine-digit TFN, one number per box.

    To help us process your form, you must substitute the TFN with the numbers listed below if the following applies:

    • a new payee has not made a TFN declaration, but 28 days have not passed – use 111 111 111
    • the payee is under 18 and earnings do not exceed $350 per week, $700 per fortnight or $1,517 per month – use 333 333 333
    • the payee is an Australian Government pensioner payee – use 444 444 444
    • the payee chose not to quote a TFN and has not claimed an exemption from quoting a TFN or does not fit into any of the above categories – use 000 000 000.


    Separate the surname or family name from the given names and print in the appropriate boxes – for example, show Jane Mary Covers as:

    Example of the completed name fields on the form shown in block letters, with one letter per box.

    Residential address

    You must show the street number and name, suburb/town/locality, state or territory and postcode separately in the boxes provided – for example, show the address 2 Bell St, Ablem WA 6999 as:

    Example of the completed Residential Address, State, Suburb/Town/locality and Postcode fields on the form Example shown in block letters, with one letter per box for each field.

    Date of birth (if known)

    Provide this information if you have it.

    Use the format DDMMYYYY – for example:

    Example of the completed Date of birth (if known) field on the form shown in the format DDMMYYYY with one number per box.

    Last modified: 13 Apr 2021QC 22557