PAYG payment summary
individual non-business
You must complete all sections of this form.
For help completing this form, visit our website at ato.gov.au/paymentsummaries
Payment summary for year ending 30 June
Section A: Payee details
00460214
If you are amending a payment summary
you have already sent, place X in this box.
Tax file number
Surname or family name
Given name/s
Residential address
State/territory
Suburb/town/locality
Day
Month
Postcode
Year
Date of birth (if known)
Section B: Payment details
Day
Month
Year
Day
Period during which payments were made
TOTAL TAX WITHHELD
GROSS PAYMENTS (do not include amounts
.00
Month
Year
to
If the information on this payment summary relates to
payments of a pension or annuity, place X in this box.
Community Development Employment
Projects (CDEP) payments
.00
Lump
sum
B$
.00
Reportable fringe benefits amount
FBT year 1 April to 31 March
.00
Lump
sum
D$
.00
Reportable employer superannuation
contributions (do not include compulsory super guarantee
.00
Lump
sum
E$
.00
Deductible amount of the undeducted
purchase price of an annuity
.00
shownunder Allowances, Lump sum payments, CDEP
payments and Exempt foreign employment income)
amounts. For more information,see the back page of this form.)
Lump
sum
A$
.00
Amount
Exempt foreign employment income
.00
.00
.00
.00
Allowances (provide details)
Total allowances
Union/Professional association fees Name of organisation
Amount
.00
.00
.00
Workplace giving Name of organisation
Section C: Payer details
NAT 0046-02.2014 JS 30516
You must also complete this section
Name (use the same name that appears on your activity statement)
Australian business number (ABN) or withholding payer number (WPN)
Branch
number
Privacy For information about your privacy, go to ato.gov.au/privacy
DECLARATION I declare that the information given on this form is complete and correct.
Signature of
authorised
person
Date
Day
Month
Year
Type
ATO original
.00
PAYG payment summary
individual non-business
You must complete all sections of this form.
For help completing this form, visit our website at ato.gov.au/paymentsummaries
Payment summary for year ending 30 June
Section A: Payee details
For important information
see reverse ofpage.
If you are amending a payment summary
you have already sent, place X in this box.
See reverse of page for information
about tax file numbers.
Tax file number
Surname or family name
Given name/s
Residential address
State/territory
Suburb/town/locality
Day
Month
Postcode
Year
Date of birth (if known)
Section B: Payment details
Day
Month
Year
Day
Period during which payments were made
TOTAL TAX WITHHELD
GROSS PAYMENTS (do not include amounts
.00
Month
Year
to
If the information on this payment summary relates to
payments of a pension or annuity, place X in this box.
Community Development Employment
Projects (CDEP) payments
.00
Lump
sum
B$
.00
Reportable fringe benefits amount
FBT year 1 April to 31 March
.00
Lump
sum
D$
.00
Reportable employer superannuation
contributions (do not include compulsory super guarantee
.00
Lump
sum
E$
.00
Deductible amount of the undeducted
purchase price of an annuity
.00
shownunder Allowances, Lump sum payments, CDEP
payments and Exempt foreign employment income)
amounts. For more information,see the back page of this form.)
Lump
sum
A$
.00
Amount
Exempt foreign employment income
.00
.00
.00
.00
Allowances (provide details)
Total allowances
Union/Professional association fees Name of organisation
Amount
.00
.00
.00
Workplace giving Name of organisation
Section C: Payer details
NAT 0046-02.2014 JS 30516
You must also complete this section
Name (use the same name that appears on your activity statement)
Australian business number (ABN) or withholding payer number (WPN)
Branch
number
Privacy For information about your privacy, go to ato.gov.au/privacy
DECLARATION I declare that the information given on this form is complete and correct.
Signature of
authorised
person
Date
Day
Month
Year
Type
Payees copy
.00
ABOUT THIS PAYMENT SUMMARY
INFORMATION FOR PAYEES
Your employer or payer must provide you with a payment summary each year that shows the details of the payments made
to you and the amounts withheld during the year.
If this payment summary shows that tax has been withheld or you have reportable fringe benefits, or reportable employer
superannuation contributions, you need to lodge an income tax return with us for the year shown on the payment summary.
If no tax is withheld, you may still have to lodge a tax return.
When you lodge your income tax return, a credit for the tax withheld, shown on this payment summary, will reduce any
liability raised in your assessment notice.
There is no requirement for you to attach a copy of this payment summary to your tax return.
You must keep all payment summaries you receive for five years, or two years if you are an Australian resident and have
simple tax affairs. You can visit our website or contact us to see if this applies to you.
LODGING YOUR TAX RETURN
You can lodge:
n online at ato.gov.au/etax
n by phone, if you have simple affairs
n through a registered tax agent
n by mail.
AMENDING A PAYMENT SUMMARY
When you receive a payment summary that has been completed by your payer with corrected information, the amending a
payment summary box on the top of this form will be marked with an X.
If you have received an amended payment summary and not yet lodged your tax return, use the information on the amended
payment summary not the original to complete your return.
However, if you have already lodged your tax return and then receive an amended payment summary, youmay need to
lodge an amendment to that income tax return.
If you want to know more about your payment summary, lodging your tax return or lodging anamendment toyour
taxreturn, visit our website at ato.gov.au or phone 13 28 61 between 8.00am and 6.00pm, Monday to Friday.
LUMP SUM PAYMENTS ON TERMINATION OF EMPLOYMENT
The amount at lump sum A was paid to you for unused leave payments. This includes:
n unused long service leave that accrued after 15 August 1978 but before 18 August 1993
n unused annual leave and other related leave that accrued before 18 August 1993, or
n unused long service leave accrued after 17 August 1993, or unused annual leave and other related leave, where the
amount was paid in connection with a payment that includes, or consists of, a genuine redundancy payment, an early
retirement scheme payment or the invalidity segment of an employment termination payment or super benefit.
All of this amount is taxable. The maximum rate of tax is 30% plus the applicable Medicare levy rate.
The amount at lump sum B was paid to you for unused long service leave which accrued before 16 August 1978. Only 5%
of this amount is taxable.
The amount at lump sum D represents a tax free genuine redundancy payment or early retirement scheme payment below
the tax free threshold. This amount is not taxable. Do not include it on your tax return.
The amount at lump sum E was paid to you for back payment of certain amounts including a payment of salary or wages
which accrued more than 12 months ago. This amount is taxable, but a tax offset may be available.
If you received an employment termination payment (ETP) cash lump sum on termination of employment, you will have
been issued a separate PAYG payment summary employment termination payment (NAT 70868) showing full details of the
payment. For more information on lump sum payments and employment termination payments please refertoato.gov.au
REPORTABLE FRINGE BENEFIT AMOUNT
The reportable fringe benefit amount is the grossed up taxable value of certain fringe benefits provided to you by your
employer or payer for the fringe benefits tax (FBT) year (1 April to 31 March), where the taxable value of those benefits
exceeds $2,000 for theFBT year ($1,000 for the FBT year ended 31 March 2007 and earlier years).
TAX FILE NUMBERS
The Taxation Administration Act 1953 authorises your payer to ask you to provide your tax file number (TFN). While it is not
compulsory to provide your TFN to your payer, they may have withheld at a higher rate if you did not. We will use your TFN
to identify you in our records.
EXEMPT FOREIGN EMPLOYMENT INCOME
This amount was paid to you for working overseas. Your employer or payer has determined that the income meets the
conditions to be exempt from Australian tax. Although you do not pay Australian tax on this income it must be included
(netof any allowable expenses) on your tax return.
REPORTABLE EMPLOYER SUPERANNUATION CONTRIBUTIONS
All reportable employer superannuation contributions will be reported on your payment summary.
Theyarenot included in your assessable income.
You must report reportable employer superannuation contributions to us in your income tax return as they may affect
your entitlements and obligations. For more information, refer to ato.gov.au/incometests
DEDUCTIBLE AMOUNT OF THE UNDEDUCTED PURCHASE PRICE OF AN ANNUITY
The deductible amount is the part of the capital investment that is returned to you each year over the term of the annuity
orpension.
PAYG payment summary
individual non-business
You must complete all sections of this form.
For help completing this form, visit our website at ato.gov.au/paymentsummaries
Payment summary for year ending 30 June
Section A: Payee details
If you are amending a payment summary
you have already sent, place X in this box.
Tax file number
Surname or family name
Given name/s
Residential address
State/territory
Suburb/town/locality
Day
Month
Postcode
Year
Date of birth (if known)
Section B: Payment details
Day
Month
Year
Day
Period during which payments were made
TOTAL TAX WITHHELD
GROSS PAYMENTS (do not include amounts
.00
Month
Year
to
If the information on this payment summary relates to
payments of a pension or annuity, place X in this box.
Community Development Employment
Projects (CDEP) payments
.00
Lump
sum
B$
.00
Reportable fringe benefits amount
FBT year 1 April to 31 March
.00
Lump
sum
D$
.00
Reportable employer superannuation
contributions (do not include compulsory super guarantee
.00
Lump
sum
E$
.00
Deductible amount of the undeducted
purchase price of an annuity
.00
shownunder Allowances, Lump sum payments, CDEP
payments and Exempt foreign employment income)
amounts. For more information,see the back page of this form.)
Lump
sum
A$
.00
Amount
Exempt foreign employment income
.00
.00
.00
.00
Allowances (provide details)
Total allowances
Union/Professional association fees Name of organisation
Amount
.00
.00
.00
Workplace giving Name of organisation
Section C: Payer details
NAT 0046-02.2014 JS 30516
You must also complete this section
Name (use the same name that appears on your activity statement)
Australian business number (ABN) or withholding payer number (WPN)
Branch
number
Privacy For information about your privacy, go to ato.gov.au/privacy
DECLARATION I declare that the information given on this form is complete and correct.
Signature of
authorised
person
Date
Day
Month
Year
Type
PAYG payers copy
.00
INFORMATION FOR PAYERS
What are reportable employer super contributions?
Reportable employer super contributions are:
Reportable employer super
contributions are NOT:
Contributions made under a salary sacrifice agreement
Super guarantee contributions
Additional amounts paid to an employees super fund
(for example, an annual bonus paid to super)
Compulsory super contributions required by thegoverning
rules of a super fund or required bya state or territory law
Employee negotiated increases in super contributions
as a part of their salary package
(for example, under individual employment contracts)
Employer super contributions made under a collectively
negotiated industrial agreement
Reportable employer super contributions are not included in your employees assessable income.
However:
n you must report them to us as part of your annual payment summary reporting
n your employee must report them to us in their income tax return.
For more information, refer to ato.gov.au/resc
