How to obtain this form
To obtain a printed copy of the form:
- download the form and print in A4 size, PAYG payment summary – foreign employment (NAT 73297, PDF 264KB)This link will download a file
- use our automated self-help publications ordering service at any time. You need to know the full title of the publication to use this service
- phone our Publications Distribution Service on 1300 720 092 between 8.00am and 6.00pm Monday to Friday. Before you phone, check whether there are other publications you may need – this will save you time and help us. You need the full title for each publication you order.
How to complete this form
You must:
- print clearly using a black pen
- use BLOCK LETTERS and print one character per box.
You do not have to complete every field. For example, where an amount has not been paid or withheld, leave those boxes blank.
Show all amounts in whole dollars – do not show cents. For example, show an amount of $122.76 as $122.
Send the ATO original payment summary to us as part of your PAYG withholding payment summary annual report. We cannot accept photocopies or duplicates.
Avoiding common errors
|
Error |
Correct action |
|---|---|
|
Do not report FBT exemption incorrectly at FBT exemption indicator box. |
If you are exempt from FBT under section 57A of the FBTAA 1986 for this employee, select Yes on the payment summary form. Select No, if you are not. |
|
Do not include salary sacrificed amounts at Gross payments. |
Do not report salary-sacrificed amounts anywhere on the payment summary. |
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Do not include amounts you paid as employment termination payments at Gross payments. |
Instead, report employment termination payments on a PAYG payment summary - employment termination payment (NAT 70868). |
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Do not include cents at Reportable fringe benefit amount. |
Do not show cents at any label. Simply drop the cents from any amount before you enter it on the payment summary. |
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Do not report negative amounts. |
To amend a previous year's payment summary, see Amending payment summaries. |
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Do not report amounts containing a decimal point. |
Do not report cents at any label. Drop the cents from any amount before you enter it on the payment summary. |
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Do not provide a payment summary containing all zeros. |
If you have not paid the payee any withholding payments throughout the year, you do not need to give them a payment summary. |
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At Payment summary for year ending 30 June, do not show the year as anything but a four-digit figure. |
Show the year as a four-digit figure. For example, show the year ending 30 June 2019 as 2019 and not 19. |