PAYG Payment Report Summary to ATO
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PAYG withholding payment summary annual report
The due date for lodgment of the annual report is worked out by:
- Determining the class of payees the payer has included in the report
- Whether there is registered tax agent or BAS agent involvement in the preparation of the report
DUE DATE | DESCRIPTION |
14 August | Reports for:· Large withholders (annual withholding over $ 1m)· Payers who do not have registered agent involvement in preparing report |
30 September | · Payers with registered agent involvement in preparing report and have either:· One or more arm’s length payees· Only closely held payees but did not meet the compliance test |
Tax return due date | Payers (including PSI entities with tax agent involvement) and the following apply:· Have only closely held payees· Meet the compliance test and notify the ATO by 27 September |
It is important to note that the above dates are a general guide only and is dependent upon factors such as eligibility for the “closely held lodgement concession”. We recommend that you contact our office directly to confirm your lodgement dates.
Further information can be found on the ATO website.
Get in touch for a free no obligitation quote, we will ask you some questions to ensure we tailor the solution to your specific requirements. You are in a good hands with us.