Lodging your payment summary information online
If you have an AUSkey and your payroll software meets our specifications, you can submit your payment summary information to us online using the Business Portal. It is a quick and secure way for you to meet your lodgment obligations
By doing this, you do not need to send copies of payment summaries to us, or complete a PAYG payment summary statement.
Amending payment summaries
You cannot change the information on a payment summary after you have either:
- given it to the payee
- provided your PAYG withholding payment summary annual report to us.
If you find a mistake with payment amounts, payment codes and/or tax withheld amounts after giving the payment summary to your payee or us, you must complete a new payment summary. You must mark the amending a payment summary box on the new payment summary as shown:
When you complete an amended payment summary, you must:
- complete all payee, payment and payer information on each amended payment summary
- send it to us
- give a copy to your payee.
You must show the payee and payer information as it was on the original payment summary. You must send the ATO original to:
Australian Taxation Office
Locked Bag 50
PENRITH NSW 2740
You may also need to complete and send us an amended PAYG payment summary statement (NAT 3447).
If only the payee or payer information is incorrect, do not prepare a new payment summary. Advise the payee of the correct details and keep them in your files. There is no need to advise us of the corrected details.
If the payee loses their payment summary, do not issue a new one. Give them a photocopy of your own copy, showing all the details from the lost payment summary.
Complete this payment summary to provide details of amounts you have withheld from payments made to employees and to other income recipients such as pensioners. NAT 0046.Last modified: 10 Aug 2016QC 21978