If there's a mistake with any amount or ETP code in the payment summary given to the employee or us, you should complete a new payment summary, entering X in the label Amending a payment summary.
If there's a change in circumstances and you have not yet issued the payment summary or lodged your PAYG withholding annual report, you can complete the payment summary according to the updated circumstances.
For example, if an employee retires from their position on a certain date, and that former employee dies before the payment summary is issued, then the payment and payment summary should be completed as a death benefit ETP.