About annual reports
At the end of each financial year you must lodge a PAYG withholding annual report for all payments not reported and finalised through Single Touch Payroll (STP).
The report must include:
- all non-STP reported payments you made to payees during the financial year
- the amounts you withheld from those payments.
See also:
Lodge your PAYG withholding payment summary annual report as soon as you provide payment summaries to your employees. This makes it easier for them to lodge their tax returns. We use the information you provide to pre-fill their tax returns.
The pre-filling service is available to:
- people who prepare their tax returns online
- tax agents.
You may have to lodge more than one annual report type. This table shows what payments you need to report on and when they are required to be lodged with us.
What to report |
Annual report type |
Report by |
|---|---|---|
Wages, salaries and other work-related payments you paid |
PAYG payment summary annual report – able to lodge online using our Online services for business |
14 August |
Payments to and amounts withheld from businesses that did not quote their ABN to you |
PAYG withholding where ABN not quoted – annual report (NAT 3448) – able to lodge online using the Online services for business Secure mail |
By 31 October each year |
Interest, dividend and royalty payments to non-residents, and amounts withheld from those payments |
PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187) – able to lodge online using the Online services for business Secure mail. |
|
Payments to foreign residents, and amounts withheld from those payments |
PAYG withholding annual report – payments to foreign residents (NAT 12413) |
|
Information about payments you made and amounts withheld from an investment where a payee did not quote their TFN (or in some cases, their ABN) |
||
Information and amounts withheld from super payments paid to a temporary resident, permanently departing Australia |
Departing Australia superannuation payment – withholding and reporting |
|
Information about payments you made and amounts withheld from natural resource payments to foreign residents |
See also:
You must lodge PAYG withholding annual reports at the end of each financial year.