Lodging your payment summary information online
If you have an AUSkey and your payroll software meets our specifications, you can lodge 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 any of the amounts after giving the payment summary to the payee or us, you must complete a new payment summary, marking the amending a payment summary box as shown:
When you complete an amended payment summary, you must do all of the following:
- complete all payee, payment and payer information on each amended payment summary
- send it to us
- give a copy to the payee.
You must show the payee or payer information as it was on the original payment summary. You must send the ATO original to the address on the PAYG payment summary statement (NAT 3447).
If the payee or payer information was incorrect, do not prepare a new payment summary. Advise the payee as soon as possible, and document the correct details and keep them in your files. There is no need to advise us of the corrected details.
Where payment amounts and/or tax withheld amounts have changed, you may also need to complete an amended PAYG payment summary statement.
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
This payment summary is completed by superannuation funds when making a lump sum payment to a payee. (NAT 70947)Last modified: 17 Jun 2014QC 35966