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  • Missing payment summary or income statement not finalised

    This page explains what you can do if you are unable to locate your payment summary or your income statement has not been finalised in ATO online services.

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    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 the prefilling service to automatically load payment summary and other information into your myTax return
    • 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 and include this in your return.

    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.

    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.

    See also:

    If your income statement is not tax ready

    If your income statement information isn't marked as 'Tax ready' by your employer, you will see a red box in ATO online services saying '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 are still required to provide you with a payment summary.

    If you choose to lodge your tax return before your income statement is finalised by your employer, you will need to review any information that has pre-filled and confirm it is correct before you submit your tax return.

    Remember, if you choose to use information from your income statement before it is finalised 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.

    If you receive both a payment summary and income statement

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

    If you have more than one employer

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

    You will need to check that the income from all payment summaries and income statements are included in your return. If you have a payment summary and an income statement from the same employer, you will need to check with your employer which information you should use. Your income information may be pre-filled for you or you might need to enter it manually.

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

    See also:

    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.

      Last modified: 09 Sep 2019QC 16580