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  • PAYG payment summary

    A payee receives a PAYG payment summary from the payer or withholder.

    You must complete the Individual PAYG payment summary schedule for 2018–19 and earlier tax returns if your client received a payment summary from any of the following:

    • voluntary agreements
    • withholding if an ABN has not been quoted
    • labour hire or other specified payments
    • payments to foreign residents
    • personal services income.

    Note: The Individual PAYG payment summary schedule does not apply to 2019–2020 and later returns as this information should now be included in the Income details schedule.

    Company, trust and partnership returns

    To enable declaration of income and claiming of credits the following items are included on company, partnership and trust returns:

    • withholding, if an ABN has not been quoted
    • payments to foreign residents.
      Last modified: 15 Mar 2021QC 49409