You must:
- write each letter in a separate box
- use a black pen
- use BLOCK LETTERS.
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.
Avoiding common errors
Error |
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 amounts you paid as employment termination payments. |
Instead, report employment termination payments on a PAYG payment summary – employment termination payment (NAT 70868). |
Do not include amounts paid under a salary sacrifice arrangement at Gross payments. |
Amounts that are paid to a super fund under a salary sacrifice arrangement must be reported at Reportable employer super contributions. Any other amounts paid under a salary sacrifice arrangement may need to be reported at Reportable fringe benefits amount; otherwise, they should not be reported on the payment summary. |
Do not include cents at Reportable fringe benefits amount. |
Do not show cents at any label – instead, remove the cents from any amount before you enter it on the payment summary. |
Do not include contributions made by you to meet your super guarantee obligations or industrial agreement obligations in respect of the employee at Reportable employer super contributions. |
Amounts that are paid to a super fund under salary sacrifice arrangement must be reported at Reportable employer super contributions. |
Do not include living-away-from-home allowance fringe benefits at Allowances. |
Do not report these amounts on the payment summary, unless it forms part of the reportable fringe benefits amount, because living-away-from-home allowance fringe benefits are not assessable income for the payee. |
Do not include amounts reported at Allowances in Gross payments. |
If you report an allowance at Allowances. Do not include it in the amount you report at Gross payments. |
Do not report negative amounts. |
To amend a previous year's payment summary, see Amending payment summaries. |
Do not report amounts containing a decimal point. |
Do not report cents at any label – instead, remove the cents from any amount before you enter it on the payment summary. |
Do not provide a payment summary containing all zeros. |
If you have not made any payments to a payee throughout the year, you do not need to give them a payment summary. |
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. |