After you complete this form

PAYG payment summary – individual non-business is self-duplicating and includes copies for:

  • us
  • the payee
  • the payer.

You must:

  • give your payee a copy of this payment summary by 14 July following the end of the financial year in which you made payments to them in – however, if your payee requests a payment summary from you in writing before 9 June, you must provide the payment summary to them within 14 days of receiving their request
  • send the ATO original to us along with your PAYG payment summary statement as soon as possible, but no later than 14 August to ensure your PAYG withholding obligations are met
  • retain the 'PAYG payer's copy and keep this for five years.

Do not send us payment summaries printed from your payroll software. You must send us the ATO originals.

Last modified: 10 Aug 2016QC 21978