• After you complete this form

    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 you made payments to them in – however, if the payee requests a payment summary from you in writing prior to 9 June, you must provide the payment summary to them within 14 days of receiving their request
    • send us the ATO original copies of the PAYG payment summaries 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.

    Last modified: 21 Sep 2017QC 22557