After you complete this form

PAYG payment summary – foreign employment (NAT 73297) is self-duplicating and includes copies for:

  • us
  • the payee
  • the payer.

You must:

  • 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 the ATO original copy to us as part of your PAYG withholding payment summary annual report by 14 August, following the end of the financial year
  • retain the payer copy and keep this for five years.

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

Last modified: 10 Aug 2016QC 22557