PAYG payment summaries – individual non-business

If you have received payments during the year, you should receive a pay as you go (PAYG) payment summary from your payer (employer). The payment summary will show the total payments you received and total amounts withheld for the financial year. Payments may include income earned from part-time or casual work.

You should still receive a payment summary even where no tax was withheld.

Examples of payments received include:

  • salary
  • wages
  • commissions
  • bonuses.

The PAYG payment summary will include all of the following:

  • your gross income from that payer
  • total tax withheld
  • your payer's Australian business number (ABN) or withholding payer number (WPN).

You need the information on your PAYG payment summary to complete your tax return.

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What to do if your PAYG payment summary is lost, missing or incorrect

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

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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.

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For assistance with estimating your income refer to Gross pay estimatorExternal Link

Gross pay estimator will give you an estimate of your gross pay based on you net pay for a particular pay period. A pay period can be weekly, fortnightly or monthly.

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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    Last modified: 23 Jun 2016QC 16303