• 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.

    See also:

    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 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:

     Example of a copmpleted 'amending your payment summary' field on the form

    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.

    Last modified: 06 Oct 2017QC 21978