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  • How to complete this form

    You must:

    • write each letter in a separate box
    • use a black pen
    • use BLOCK LETTERS.

    You don't have to complete every field. For example, where an amount has not been paid or withheld, leave those boxes blank.

    Show all amounts in whole dollars – do not show cents. For example, show an amount of $122.76 as $122.

    When you send the completed payment summary to us as part of the pay as you go (PAYG) withholding payment summary annual report, send the ATO original. We cannot accept photocopies or duplicates.

    Avoiding common errors

    Common errors and correct actions

    Error

    Action

    Do not include amounts under a salary sacrifice arrangement at Gross payments or gross attributed income.

    Amounts that are paid to a superannuation fund under a salary sacrifice arrangement must be reported at Reportable employer superannuation contributions.

    Any other salary-sacrificed amounts should not be reported anywhere on the payment summary.

    Do not report negative amounts.

    To amend a previous year's payment summary, see Amending payment summaries.

    Do not report amounts containing a decimal point.

    Do not report cents at any label. Simply drop the cents from any amount before you enter it on the payment summary.

    Do not provide a payment summary containing all zeros.

    If you have not paid the payee any withholding payments throughout the year, you do not need to give them a payment summary.

    At Payment summary for year ending 30 June, do not show the year as anything but a four digit figure.

    Show the year as a four digit figure. For example, show the year ending 30 June 2019 as 2019 and not 19.

    Section A: Payee details

    Tax file number

    The following only applies to labour hire payments, other specified payments and personal services attributed income.

    You must show the tax file number (TFN) the payee quoted in this field. For example, show a nine-character TFN as:

    Example of the completed tax file numbe' field on the form.

    To help us process your form, you must substitute the TFN with the numbers listed below if:

    • a new payee has not made a Tax file number declaration, but 28 days have not passed – use 111 111 111
    • the payee is under 18 and earnings do not exceed $350 per week, $700 per fortnight or $1,517 per month – use 333 333 333
    • the payee is an Australian Government pensioner payee – use 444 444 444
    • the payee chose not to quote a TFN and has not claimed an exemption from quoting a TFN or does not fit into any of the above categories – use 000 000 000.

    Name

    Separate the surname or family name from the given names and print in the appropriate boxes. For example, show Jane Mary Covers as:

    Example of the completed 'Name' field on the form.

    Residential address

    You must show the street number and name, suburb/town/locality, state or territory and postcode separately in the boxes provided. For example, show the address 2 Bell St, Ablem WA 6999 as:

    Example of the completed 'Residential address' fields on the form.

    Date of birth (if known)

    Provide this information if you have it. Use the format DDMMYYYY, for example:

    Example of the completed 'Date of birth' field on the form.

    Last modified: 01 Apr 2020QC 21576