Show download pdf controls
  • Section B: Payment details

    Period during which payments were made

    Show the period during which you made the payments to the payee. Use the format DDMMYYYY. For example, show the period 25 September 2013 to 4 January 2014 as:

    Example of the completed 'Period during which payments were made' field on the form.

    If the payee worked on a casual basis during the year, write the period of the year the payments were made over. If the payee worked on a casual basis over various times for the whole year, show the period as the whole financial year.

    You do not need to show the first and last pay dates for the financial year in this field. If the payee has been employed for the entire year, show the period as 1 July 2014 to 30 June 2015.

    Show the total tax withheld in whole dollars. For example, show $16,672.70 as:

    Example of the completed 'Total tax withheld' field on the form.

    Gross payments or gross attributed income

    Include the amount you paid (or that was attributed to the payee) including the market value of any non-cash benefits you provided. Show whole dollars only.

    For example, $35,102.75 would be shown as:

    Example of the completed 'Gross payments or gross attributed income' field on the form.

    Reportable employer superannuation contributions

    Complete this section if you paid contributions to a superannuation fund at the request of the payee. This includes amounts paid at the direction of the payee under a salary sacrifice or similar arrangement, but not contributions that are made by you to meet your superannuation guarantee obligations or industrial agreement obligations in respect of the payee.

    You must record the cash value of that part of the superannuation contribution on the payee's payment summary for the income year 1 July to 30 June.

    See also:

    Payment type

    Place an X in the box at the applicable payment type.

    Voluntary agreement

    If you have withheld amounts from payments you have made to your payees under a voluntary agreement, place an X in the Voluntary agreement box.

    If you select this option, you must also provide the Australian business number (ABN) your payee has quoted.

    A voluntary agreement is an agreement between you and your payee (independent contractor) to withhold amounts from payments you make to them. If you have entered into such an agreement, you must withhold amounts from payments you make to the payee and send these amounts to us.

    You do not have to provide the withholding rate on the payment summary

    See also:

    Labour-hire or other specified payment

    If you have withheld amounts from payments you have made to your payees under a labour-hire arrangement (where the payee is not considered to be an employee), place an X in the Labour-hire payment box.

    If you select this option, provide your payee's tax file number (TFN).

    If you provide workers for other businesses under a labour-hire arrangement, you must withhold amounts from payments you make to the individual workers and send these amounts to us.

    Payees working under a labour hire arrangement cannot enter into a voluntary agreement.

    See also:

    Other specified payments

    If you have withheld amounts from payments you have made to your payees under other specified payments, place an X in the Other specified payments box.

    If you select this option, provide your payee's TFN.

    A specified payment is a payment specified in tax law for PAYG withholding purposes. Such payments are made by an entity to an individual for work or services and include:

    • payment to a performing artist in a promotional activity
    • payment for tutorial services provided for the Indigenous Tutorial Assistance Scheme of the Department of Education and Training
    • payment for translation and interpretation services for the Translating and Interpreting Service (TIS) of the Department of Home Affairs.

    If you have any questions regarding any other specified payments, phone us on 13 28 66.

    Personal services attributed income

    If you have withheld amounts from payments you have made to your payees under other specified payments, place an X in the Personal services attributed income box.

    If you select this option, provide your payee's TFN.

    Personal services income is income that is mainly a reward for personal efforts or skills and is generally paid either to an individual or to a personal services entity (a company, partnership or trust).

    There are special rules for how income tax applies to certain personal services income.

    Attributed personal services income is the net amount of income that has been treated as belonging to the individual who performed the work.

    See also:

    Last modified: 01 Apr 2020QC 21576