The Closely held lodgment concession is no longer available. All clients are now required to report through STP.
If you are unable to report through STP, you must lodge a PAYG withholding payment summary annual report.
If you fail to lodge your payment summary annual report by the required lodgment due date, we may apply a failure to lodge on time penalty which may be remitted if extenuating circumstances exist.
You must lodge your client's PAYG withholding payment summary annual report by:
- 14 August for large withholders (annual withholding more than $1 million) or those lodging without registered agent involvement
- 30 September for payers who are using a registered agent to lodge (excluding large withholders).