Tax Tips

Late, lost or incorrect PAYG payment summary (Group Certificate)?  

If you have received payments during the year and have amounts withheld from those payments, you should receive a PAYG payment summary from your employer. 

If you do not have all of your individual non-business payment summaries, or any are wrong, contact your payer. Ask your payer to give you a signed copy, letter or statement showing the correct details.

Missing payment summaries

If you are unable to get these documents from your payer and you are required to provide these documents to the Tax Office, you will need to complete the ‘Statutory declaration for PAYG payment summary - individual non-business and ETP payment summary’ form which Financial Dynamics can assist you in completing. You will need a separate statutory declaration for each payer from whom you have no documents.

Incorrect payment summaries

If your payment summary is incorrect, and you are unable to get a correct copy, letter or statement from your payer, you will need to complete a general statutory declaration.

Types of statutory declarations

There are two types of statutory declarations which are used in the Tax Office. They are:

Statutory declaration for PAYG payment summary - individual non-business and ETP payment summary

This form is used when:

• payment summaries have been lost, stolen, destroyed, or not received by the payee.

This statutory declaration may be used in place of the missing payment summary and identifies the categories of information you need to show in your tax return such as the:

• period or periods covered by your missing documents during which payments were made

• names of your payers

• amounts of tax withheld, and

• amount of gross payments you earned.

General statutory declaration

This form is used when you:

• disagree with the statement/payment summary received from your payer, or

• wish to declare any other information.

Financial Dynamics can assist you with the completion of a ‘Statutory declaration for PAYG payment summary - individual non-business and ETP payment summary‘ form.

Note

If you lodge your tax return without a required payment summary, signed copy, letter or statement from your payer, or statutory declaration showing the correct details, the ATO may send your tax return back to you to lodge it again with the necessary documents attached.

Should you require further information in relation to your PAYG Payment Summary, please contact Financial Dynamics Client Manager, Darren Wearne on 44 212345 or email darrenw@financialdynamics.com.au .   

Tel: 02 4421 2345Fax: 02 4421 2340