Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 16 - Payer ' s obligations and rights  

Subdivision 16-C - To provide information  

To recipients of withholding payments

SECTION 16-160   PART-YEAR PAYMENT SUMMARY  

16-160(1)  
An entity (the payer ) must give a *payment summary (and a copy of it) to another entity (the recipient ) if, not later than 21 days before the end of a *financial year, the recipient asks in writing for a payment summary covering:


(a) one or more *withholding payments (other than withholding payments covered by section 12-85 , 12-190 , 12-215 , 12-250 , 12-285 , 12-317 , 12-385 or 12-390 ) that the payer made to the recipient during the year; or


(b) one or more withholding payments covered by section 12-215 , 12-250 or 12-285 , or a part of each such payment, that the payer received during the year for the recipient, if the recipient is the foreign resident mentioned in the section; or


(ba) one or more withholding payments covered by section 12-317 , or a part of each such payment, that the payer received during the year for the recipient, if the recipient is the likely foreign recipient mentioned in that section; or


(c) one or more withholding payments covered by Division 13 that the payer received during the year and that are included in the recipient ' s assessable income for the income year under section 86-15 of the Income Tax Assessment Act 1997 ;


(d) (Repealed by No 55 of 2016)

other than a payment covered by a previous payment summary (and a copy of it) given under this section.

Note:

A payment summary under this section will not cover amounts that an employer notifies to the Commissioner under Division 389 : see section 389-20 .

16-160(2)  


The payer must comply with the request within 14 days after receiving it, unless:


(a) the recipient is an individual and has a *reportable fringe benefits amount, for the income year ending at the end of that *financial year, in respect of his or her employment (within the meaning of the Fringe Benefits Tax Assessment Act 1986 ) by the payer; or


(b) the payer has made *reportable employer superannuation contributions, in respect of the recipient ' s employment, during the financial year.

16-160(3)  


Despite subsection (1), the *payment summary must not cover a *withholding payment if:


(a) the withholding payment is a payment of an amount purported to have been paid by way of *parental leave pay or *dad and partner pay; and


(b) at the time the recipient asks for the payment summary, the payer is aware that the amount was not lawfully so payable.


 

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