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  • Payment summaries

    You must record back payments on your employee’s payment summary. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use:

    For more information about payment summaries, refer to PAYG payment summaries: forms and guidelines.

    Completing the individual non-business payment summary

    For payments accrued in the current financial year include the total:

    • gross amount of all payments at ‘Gross payments’
    • amount withheld at ‘Total tax withheld’.

    Salary and wage income accrued before the current financial year

    For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total:

    • gross amount of the payment at ‘Gross payments’
    • amount withheld at ‘Total tax withheld’.

    For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total:

    • gross amount of the payment at ‘Gross payments’
    • amount withheld at ‘Total tax withheld’.

    For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total:

    • gross amount of the payment at ‘Lump sum E’
    • amount withheld at ‘Total tax withheld’.

    Other amounts accrued before the current financial year3

    For each payment accrued in a prior financial year of less than $1,200, include the total:

    • gross amount of the payment at ‘Gross payments’
    • amount withheld at ‘Total tax withheld’.

    For each payment accrued in a prior financial year of $1,200 or more, include the total:

    • gross amount of the payment at ‘Lump sum E’
    • amount withheld at ‘Total tax withheld’.

    Employee letter

    You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year.

    Completing the superannuation income stream payment summary

    For payments accrued in the current financial year, include:

    • the component amounts at both
      • ‘Taxable component’ (both taxed and untaxed elements if applicable)
      • ‘Tax-free component’
       
    • the amount withheld at ‘Total tax withheld’.

    For payments accrued prior to the current financial year, include:

    • the component amounts at both
      • ‘Lump sum in arrears – taxable component’ (both taxed and untaxed elements if applicable)
      • ‘Lump sum in arrears – tax-free component’
       
    • the amount withheld at ‘Total tax withheld’.

    Payee letter

    You must also provide your payee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year.

    Completing the foreign employment payment summary

    For salary and wage payments accrued in the current financial year, include the total:

    • gross amount of all payments at ‘Gross payments’
    • amount withheld and paid to a foreign tax jurisdiction (if applicable) at ‘Foreign tax paid’
    • amount withheld for Australian tax purposes at ‘Total Australian tax withheld’.

    For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total:

    • gross amount of the payment at ‘Gross payments’
    • amount withheld and paid to a foreign tax jurisdiction (if applicable) at ‘Foreign tax paid’
    • amount withheld for Australian tax purposes at ‘Total Australian tax withheld’.

    For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total:

    • gross amount of the payment at ‘Gross payments’
    • amount withheld and paid to a foreign tax jurisdiction (if applicable) at ‘Foreign tax paid’
    • amount withheld for Australian tax purposes at ‘Total Australian tax withheld’.

    For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total:

    • gross amount of the payment at ‘Lump sum E’
    • amount withheld and paid to a foreign tax jurisdiction (if applicable) at ‘Foreign tax paid’
    • amount withheld for Australian tax purposes at ‘Total Australian tax withheld’.

    Employee letter

    You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year.

    3 Refer to Other payments you should use this schedule for.

    Last modified: 14 Jun 2019QC 55463