Show at H the gross value of all payments made to the fund that had amounts withheld because an ABN was not quoted. Gross payments include both the amounts paid to the fund and the amounts withheld from these payments.
- Complete and attach a Non-individual PAYG payment summary schedule 2012 For instructions on completing this schedule, see Schedules.
- Show at H the gross payment amount for any corresponding credit you show at H3 Credit for tax withheld - where ABN or TFN not quoted (non-individual) item 12.
Record keeping
Keep a record of the:
- full name of the payer
- TFN of the payer if known
- amount of income.