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  • After you complete this form

    The PAYG payment summary – business and personal services income form is self-duplicating and includes copies for:

    • us
    • the payee
    • the payer.

    You must do all of the following:

    • give the payee their copy of this payment summary by 14 July following the end of the financial year in which you made payments to them in. However, if the payee requests a payment summary from you in writing before 9 June, you must provide the payment summary to them within 14 days of receiving their request
    • send the ATO original copy to us along with your PAYG payment summary statement as part of your PAYG withholding payment summary annual report by 14  August, following the end of the financial year – the postal address is on the PAYG payment summary statement
    • keep the payer copy for five years.

    Do not send us payment summaries printed from your payroll software. You must send us the ATO originals.

    Payees no longer have to lodge a copy of their payment summary with their income tax return.

    Last modified: 01 Apr 2020QC 21576