Lodging your payment summary information online
If you have an AUSkey and your payroll software meets our specifications, you can submit your payment summary information to us online using the Business Portal. It is a quick and secure way for you to meet your lodgment obligations. To lodge online you will need an AUSkey.
Amending payment summaries
You cannot change the information on a payment summary after you have either:
- given it to the payee
- provided your PAYG withholding payment summary annual report to us.
If you find a mistake after giving the payment summary to the payee or us, we recommend you complete a new payment summary, marking the amending a payment summary box as shown:
When you complete amended payment summaries, you must do the following:
- complete all payee, payment and payer information on each amended payment summary
- send it to us
- give a copy to your payee.
You must show the payee and payer information as it was on the original payment summary. You must send the ATO original to
Australian Taxation Office
Locked Bag 50
PENRITH NSW 2740
You may also need to complete and send us an amended PAYG payment summary statement (NAT 3447).
If only the payee or payer information was incorrect, do not prepare a new payment summary. Instead, advise the payee as soon as possible. Document the correct details and keep them in your files - there is no need to advise us of the corrected details.
You must also give a copy of the letter to the payee.
Where payment amounts or tax withheld amounts have changed, you may also need to complete an amended PAYG payment summary statement (NAT 3447).
If the payee loses their payment summary, do not issue a new one. Give them a photocopy of your own copy showing all the details from the lost payment summary.
This is the payment summary that is provided to employees who have had amounts withheld from foreign employment income and income earned for work in the Joint Petroleum Development Area (JPDA). NAT 73297-02.2014 Last modified: 10 Aug 2016QC 22557