• PAYG payment summaries

    The Pre-filling report 2013 will display information from all original and amended PAYG payment summaries as they are reported to us by employers and super funds. We generally make this information available within a couple of days of receiving it.

    PAYG payment summary – individual non-business

    The report will display details for:

    • item 1 – Salary or wages (including paid parental leave)
    • item 2 – Allowances, earnings, tips, director's fees, etc
    • item 3 – Lump sum payments
    • item 5 – Australian Government allowances and payments
    • item 7 – Australian annuities and superannuation income streams
    • item 20 – Foreign source income
    • item 24 – Other income, including lump sum E payments
    • item D5 – Union/profession association fees
    • item D9 – Workplace giving
    • item IT1 – Total reportable fringe benefits amounts
    • item IT2 – Reportable employer superannuation contributions.

    PAYG payment summary – employment termination payment

    The report will display details for item 4 – Employment termination payments.

    Changes to the reporting requirements have been incorporated.

    PAYG payment summary – superannuation income stream

    The report will display details for:

    • item 7 – Australian annuities and superannuation income streams
    • item T4 – Australian superannuation income stream.

    PAYG payment summary – superannuation lump sum

    The report will display details for item 8 – Australian superannuation lump sum payments.

    PAYG payment summary – business and personal services income

    The report will display details for item 9 – Attributed personal services income.

    The report will also display details of payments made under voluntary agreements, labour hire and other specified payments as information only. Check with your client and declare this income for the appropriate item (14 or 15) on the tax return.

    Reportable employer super contributions reported on this payment summary will display at item IT2.

      Last modified: 08 Jul 2016QC 34683