To correct a mistake where PAYG (pay as you go) withholding amounts were not reported on your activity statement, you need to write to us. You should not include any amount that you failed to withhold on either an original or a revised activity statement unless advised to by the ATO. To correct a mistake where PAYG withholding amounts were overstated you need to lodge a Revised activity statement.
If you revise an earlier activity statement and the revision increases the tax you owe, or you advise us by letter that you've not withheld an amount from a payment, we generally treat the revised activity statement or letter as a voluntary disclosure . This means you're likely to receive concessional treatment for any penalties and interest charges that apply.
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What to include in your letter
When you write to advise us of an amount you didn't withhold from a payment, include the following information:
- your name or your business's name – that is, the full name of the taxpayer that should have withheld the amount
- your phone number and address or the name, phone number and address of your authorised contact or tax agent
- the name of the person or organisation you made the payment to
- the date you made the payment
- what the payment amount was
- what the amount you should have withheld was, or an estimate of what it should have been
- a signed and dated declaration as follows:
I declare the information I have given in this letter, including attachments, is true and correct and that I am authorised to disclose this information.
Keep a copy of the letter for your records.
Post your letter to us at:
Australian Taxation Office
PO Box 1130
PENRITH NSW 2740
Payment summary corrections
Whatever the mistake, if you've issued any payment summaries to your payees for the period in which the error was made you may need to correct them.
Changing a payment summary may mean you also need to revise your payment summary statement or payment summary annual report, or both.
To correct a mistake in the PAYG withholding amount reported on your activity statement, you revise the original activity statement. To report an amount not withheld when it should have been, write to us.