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  • Income statement not finalised or missing payment summary

    What you can do if your employer hasn't finalised your income statement or if you can't locate your payment summary.

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    If your income statement is not tax ready

    Most employers now report your tax and super details through Single Touch Payroll (STP) and provide an income statement. You still receive a payment summary if your employer doesn't report through STP.

    You can find your income statement in ATO online services through myGov. When your employer finalises your tax and super details it will show the status Tax ready. You can use the information in your income statement when it is Tax ready.

    If your income statement information doesn't show as tax ready, you will see a red box in ATO online services that says Not tax ready. You will need to speak to your employer to find out when they will finalise your statement.

    If your employer is unable to make your income statement tax ready, they will need to provide you with a payment summary. If your employer is no longer in business you will need to estimate your income and withholding details and include this in your return.

    If you choose to lodge your tax return before your income statement shows tax ready, you will need to review your information and any amounts that are available through pre-fill. You will need to confirm the information is correct before you submit your tax return.

    Remember, if you choose to use information from your income statement before it is tax ready to lodge your tax return:

    • your employer may finalise your income statement with different amounts
    • you may need to amend your tax return and additional tax may be payable.

    PAYG withholding payment summary

    If your PAYG withholding payment summary is lost, missing or destroyed you can get the information you need by:

    • requesting a copy from your employer or payer
    • requesting a letter from your employer or payer stating details of your income and the amount of tax withheld
    • using the prefilling service to automatically load payment summary and other information into your return using myTax
    • reviewing your payslips, timesheets and bank statements.

    You no longer require a statutory declaration where you don't have a copy of your payment summary.

    If you are unable to get accurate information from these sources, you will need to estimate your income and withholding details. Include the estimates in your tax return.

    For assistance with estimating your income, refer to our gross pay estimator. This will give you an estimate of your gross pay using your net pay for a particular pay period, either weekly, fortnightly or monthly.

    If you did not receive a payment summary

    You may not receive a payment summary from your employer if they are reporting through Single Touch Payroll (STP). Instead, you can get your income information through ATO online services in myGov. It's called your income statement. Soon all employers will report this way.

    If you receive both an income statement and a payment summary

    If you receive both an income statement and a payment summary from the same employer, you will need to check with them which you should use. They may each contain different income amounts.

    If you have more than one employer

    If you have more than one employer you may have more than one income statement or payment summary. You might also receive an income statement from one employer and a payment summary from another.

    You will need to check that the income from all income statements and payment summaries are in your tax return. If you lodge your tax return with myTax you can pre-fill this information. You will still need to check that it is all there and correct. You might need to enter it manually if it's not there or adjust the details if they are incorrect.

    Keeping your records

    In order to prepare an accurate tax return and support the claims you make, you need to keep thorough records.

    You need to be able to show how you arrived at the income and tax withheld figures. In some cases, you may need to provide written evidence of how you work out the figures, if we ask you.

    If you find your payment summary

    If you find your payment summary and haven't lodged your tax return, make sure you include the amounts shown on your payment summary.

    If you have already lodged your tax return and the amounts on your payment summary are different, you must request an amendment.

      Last modified: 06 Jun 2022QC 16580