How to complete this form
If you have withheld an amount from a payment where an ABN was not quoted, you must complete a payment summary and provide it to each payee either:
- when the payment is made
- as soon as practicable afterwards.
If you use our PAYG payment summary - withholding where ABN not quoted (NAT 3283) form, you must:
- write each letter in a separate box
- use a black pen
- use BLOCK LETTERS.
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.
Businesses can issue a receipt, remittance advice or similar document instead of using a PAYG payment summary – withholding where ABN not quoted (NAT 3283) form.
End of attention
If you choose not to use this form the same rules apply as for the payment summary. At a minimum, the document must contain the following information:
- your name, ABN or withholding payer number (WPN) and branch number (if applicable
- your payee's name (if known to you)
- your payee's address (if known to you)
- the date on which the payment was made
- the total amount of payment, including the market value of non-cash benefits
- the amount of tax withheld
- the wording 'For information about your privacy, go to ato.gov.au/privacy'.
This document must be in English and signed by you.
Amending payment summaries
You cannot change the information on a payment summary after you have either:
If you find a mistake with payment amounts and/or tax withheld amounts after giving the payment summary to your payee, you should advise the payee in writing of the correct information and keep a copy of the letter for your records.
A copy of this letter should also be forwarded to us at the address below:
Australian Taxation Office
Locked Bag 50
PENRITH NSW 2740
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: 02 Apr 2015QC 16346