Paying and reporting withheld amounts

You will need to pay and report withheld amounts to us.

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  • Paying and reporting withheld amounts

Providing payment summaries

Each year you are required to provide each religious practitioner with a payment summary. Payment summaries show the total payments you made and the amount you withheld for each religious practitioner during the financial year. The correct payment summary form to use is the PAYG payment summary – individual non-business. You are required to provide a payment summary to each religious practitioner by 14 July each year.

You must provide a payment summary to all religious practitioners and report all payments to us, even if you were not required to withhold.

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Annual reporting

You must lodge a PAYG payment summary annual report by 14 August after the financial year. You may have to lodge more than one report type.

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    Last modified: 31 Aug 2016QC 16629