PAYG withholding payment summaries
You can't simply change the information on a PAYG (pay as you go) withholding payment summary after you have given it to the payee or provided your PAYG summary statement to us.
How you correct a mistake depends on what type of mistake it was.
If your payee loses their payment summary, don't issue a new one. Give them a signed photocopy of your own copy showing all the details from the lost payment summary.
On this page:
Incorrect PAYG summary form
If you used an incorrect version of the PAYG summary form, you must complete the right form and send it to us with a covering letter advising us that you had issued an incorrect payment summary form.
Keep a copy of the revised form and your letter for your records.
Incorrect payee or payer details
If the payee or payer information is incorrect you don't need to prepare a new payment summary or advise us of the changed details. Simply:
- advise your payee as soon as possible
- record the correct details and keep them in your files.
Incorrect dollar amount, payment type or code
If you find a mistake in a dollar amount or payment type or code after you've given the payment summary to the payee or us, prepare a new payment summary.
- Show the payee and payer information as it was on the original payment summary.
- Enter the new dollar amount or payment type or code.
- Mark the 'amending a payment summary statement' box as shown:
- Lodge the completed payment summary – online or by post – within 21 days of issuing the amended payment summary.
- Give a copy to the payee.
If you need extra paper payment summaries you can order them by phoning our automated ordering service on 13 72 26 at any time.
If you change one or more dollar amounts on one or more payment summaries, you may also need to complete an amended PAYG payment summary statement.
Lodging your amendments
If you're set up to lodge your payment summaries electronically, you can also lodge your amended payment summaries and your amended PAYG payment summary statement online.
If your software can't produce an amended file, you'll need to use our printed forms.
Send your amended forms to:
Australian Taxation Office
How you correct a payment summary depends on whether the mistake is in the dollar amounts or other information.
Locked Bag 50
PENRITH NSW 2740