Show download pdf controls
  • PAYG withholding payment summary annual report

    How to lodge a PAYG withholding payment summary annual report for payments not reported and finalised in STP.

    The Closely held lodgment concession is no longer available. All clients are now required to report through STP.

    If you are unable to report through STP, you must lodge a PAYG withholding payment summary annual report.

    If you fail to lodge your payment summary annual report by the required lodgment due date, we may apply a failure to lodge on time penalty which may be remitted if extenuating circumstances exist.

    You must lodge your client's PAYG withholding payment summary annual report by:

    • 14 August for large withholders (annual withholding more than $1 million) or those lodging without registered agent involvement
    • 30 September for payers who are using a registered agent to lodge (excluding large withholders).
    Last modified: 01 Jul 2022QC 34543