ACC3TAX S1 2018: PAYG Payment Summary Statement & Compliance

This document presents a PAYG Payment Summary Statement for the year ending June 30, 2018, focusing on an individual non-business payment summary. It includes details such as the payee's information (Emily Baff), gross payments ($99,920), reportable fringe benefits amount ($4,960), total tax withheld ($26,734), and reportable employer superannuation contributions ($0). The statement also provides information on lump sum payments, total allowances ($5,000), and payer details. Furthermore, the document includes instructions on how to complete the PAYG payment summary statement, emphasizing the importance of accurate reporting and compliance with ATO guidelines, including amendments and specific inclusions for different payment summary types.

PAYG payment
summary statement
This form is part of the PAYG payment summary annual report.
See reverse of page for how to complete this form.
If you report your payment summary information to us
electronically, do not complete this form.
Payment summaries printed from payroll software should not
accompany this form. Use ATO printed payment summary forms.
Print clearly in BLOCK LETTERS with a black pen only.
Do not use rubber stamps to show payer details.
Complete and send this form to us by 14 August with
the ATO original of the payment summaries issued. Do no
use this form if you report using electronic media.
Send your completed form to us at:
Australian Taxation Office
Locked Bag 50
PENRITH NSW 2740
If you are amending a payment summary statement you have already sent, place X in this box
NAT 3447-02.2014
34470214
You will need to keep a copy of this completed form, together with the
PAYG payer’s copy of the payment summaries issued, for your records.
Statement for year ending 30 June
Payment summaries issued
Payment summary type Total of amounts
of tax withheld
Total number of
payment
summaries issued
Total of gross payments or
taxable components
Individual non-business (includes
salaries or wages paid to employees) .00$ , , .00$ , ,
Employment termination payment .00$ , , .00$ , ,
Superannuation lump sum .00$ , , .00$ , ,
Superannuation income stream .00$ , , .00$ , ,
Business and personal
services income .00$ , , .00$ , ,
Foreign employment .00$ , , .00$ , ,
Privacy – For information about your privacy, visit our website at ato.gov.au/privacy
DeclarationI declare that the information given on this form is complete and correct.
Signature of
authorised person Date
Day Month Year
Name
Contact name Contact phone number
Address
PostcodeSuburb, town or locality State
Payer details Branch numberABN or withholding payer number1 1 1 1 1 1 1 1 1 1 1
2 0 1 8
1 1 1
JOHN DOE
0 2 0 7 2 0 1 8
9 9 9 2 0 2 6 7 3 4
1 1 1 1 1 1
Street number and street name
R O C K W O O D
4 9 6 0
5 0 0 0
L T D
E M I L Y B A F F
0 0 0 A B C A V E N U E
S U B U B I A V I C 3 0 0 11 1 1

How to complete your PAYG payment summary statement
Statement for year ending 30 June
The year must be shown as a four digit figure. For example the
year ending 30 June 2014 must be shown as ‘2014’ and not ‘14’.
PAYER DETAILS
ABN or withholding payer number and branch number
Write your Australian business number (ABN), or withholding payer
number (WPN), in the boxes provided. For payers with an ABN,
the ABN should be the one that appears on the activity statement
you report your PAYG withholding amounts on. If you have one
ABN, but multiple branches, you should show the branch number.
If you do not have a branch number, leave the boxes blank.
Name
The name should be the same as the one that appears on the
activity statement you report your PAYG withholding amounts on.
Address
The street number and name, suburb, town or locality, state
or territory and postcode must be shown separately in the fields
provided.
Contact name and phone number
A daytime contact name and phone number should be provided so
that we can contact you if any information needs to be checked.
Declaration
Sign and date this form. The PAYG payment summary statement
is a legal document and the law imposes penalties for giving false
or misleading information.
Payment summaries issued
For each type of payment summary you issued for the
financial year, provide the following details:
n the total number of payment summaries
n the total of gross payments or taxable components,
in whole dollars
n the total amounts of tax withheld, in whole dollars.
For individual non-business payment summaries
include the following at ‘Total of gross payments or
taxable components’:
n gross payments
n CDEP payments
n total allowances
n total lump sum payments (excluding any amounts shown at
For foreign employment payment summaries, include Tota
Australian tax withheld in the ‘Total of amounts of tax withheld
column. Do not include amounts of foreign tax withheld or paid
Include the following at ‘Total of gross payments or
taxable components’:
n gross payments (include total allowances)
n total lump sum payments (excluding any amounts shown at
For any of the following payment summaries only include
the taxable component of each payment type:
n employment termination payment
n superannuation lump sum
n superannuation income stream.
AMENDING A PAYG PAYMENT
SUMMARY STATEMENT
Complete a new PAYG payment summary statement, marking
the ‘amending a payment summary statement’ box with an ‘X’
if you:
n made a mistake with any of the amounts in your completed
PAYG payment summary statement and you have already
sent it to us
n have amended any of the amounts on the payment
summaries you have issued to payees
n are sending payment summaries that you did not send before.
You should then complete the amended PAYG payment
summary statement in full, detailing amounts from ALL payment
summaries issued by you for the financial year, and forward it to
the address on the front of this form.
Note: You are only required to lodge the copies of any amended
payment summaries and any payment summaries that have
not previously been sent, with your amended PAYG payment
summary statement.
Complete the PAYG payment summary – business and
personal services income (NAT 72545) to provide details
of amounts you have withheld from payments you made:
n under a voluntary agreement
n under a labour hire arrangement
n that are other specified payments
n that are Attributed personal services income.
MORE INFORMATION
If you need more information about your PAYG payment
summary statement, you can:
n visit ato.gov.au
n phone 13 28 66.
If you do not speak English well and need help from the ATO,
phone the Translating and Interpreting Service on 13 14 50.
If you are deaf, or have a hearing or speech impairment,
phone the ATO via the National Relay Service (NRS) on the
numbers listed below:
n TTY users, phone 13 36 77 and ask for the ATO number
you need
n Speak and Listen (speech-to-speech relay) users, phone
1300 555 727 and ask for the ATO number you need
n internet relay users, connect to the NRS on
relayservice.com.au and ask for the ATO number you need.
IMPORTANT INFORMATION
Payers are required to lodge an annual report by 14 August each year. An annual report consists of a completed PAYG
summary statement and the ATO original payment summaries issued. Send your annual report to the address on the f
this form. You may incur a penalty if you do not lodge your annual report by the due date.
PAYG withholding payment summary reports can be lodged anytime via the Business Portal. For more information, vis
ato.gov.au/onlineservices