If the fund did not receive (or has lost) its copy of a payment summary, contact the payer responsible and request a signed photocopy of the payer’s copy. Details from any PAYG payment summary – withholding where ABN not quoted must be included on a Non-individual PAYG payment summary schedule 2014.
Complete a Non-individual PAYG payment summary schedule 2014 when amounts are included at:
- H Gross payments where ABN not quoted item 10
- H3 Credit for tax withheld - where ABN or TFN not quoted (non-individual) item 12.
Print neatly in BLOCK letters with a black pen only. Print the fund’s TFN and name in the appropriate boxes at the top. Print N for this type of withholding.
From each PAYG payment summary – withholding where ABN not quoted, record on the Non-individual PAYG payment summary schedule 2014:
- the payer’s ABN (or withholding payer number)
- total tax withheld
- gross payment
- the payer’s name.
When you have entered details of all these payment summaries on the schedule, attach the Non-individual PAYG payment summary schedule 2014 to the tax return.
Do not attach copies of any PAYG payment summary – withholding where ABN not quoted to the tax return; keep them with the fund’s copy of the tax return. Also keep a copy of the Non-individual PAYG payment summary schedule 2014 with the fund’s tax records.