Lost or missing PAYG withholding payment summary

If your PAYG withholding payment summary is lost, missing or destroyed you can obtain 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 myTax where your payment summary is pre-filled for you by your Tax agent if you have requested the pre-filling service
  • reviewing your payslips, time-sheets and bank statements.

A statutory declaration is no longer required.

If you are unable to obtain accurate information from these sources, you will need to estimate your income and withholding details for the relevant employer.

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

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Keeping your calculation 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 be required to provide written evidence of how you arrived at the figures if we ask you to.

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Types of payment summaries

The PAYG withholding payment summaries include:

  • PAYG payment summary – individual non-business (NAT 0046)
  • PAYG payment summary – employment termination payment (NAT 70868)
  • PAYG payment summary – superannuation lump sum (NAT 70947)
  • PAYG payment summary – superannuation income stream (NAT 70987)
  • PAYG payment summary – business and personal services income (NAT 72545)
  • PAYG payment summary – foreign employment (NAT 73297).

If you find your payment summary

If you have not yet lodged your tax return make sure the amounts shown on your payment summary are included.

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

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    Last modified: 20 Jun 2016QC 16580