Guide for PAYG withholders

How to lodge your payasyou go (PAYG) withholding annual reports electronically

For more information visitwww.ato.gov.au

NAT 3367-12.2010

OUR COMMITMENT TO YOU

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations. If you follow our information in this publication and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in goodfaith we will not charge you interest. If you make an honest mistake in trying to follow our information in this publication and you owe us money as a result, we will not charge you a penalty. However, we will ask you to pay the money, and we may also charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to. If you feel that this publication does not fully cover your circumstances, or you are unsure how it applies to you, you can seek further assistance from us. We regularly revise our publications to take account of any changes to the law, so make sure that you have the latest information. If you are unsure, you can check for a more recent version on our website at www.ato.gov.au or contact us. This publication was current at December 2010.

COMMONWEALTH OF AUSTRALIA 2010 This work is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from the Commonwealth. Requests and inquiries concerning reproduction and rights should beaddressed to the Commonwealth Copyright Administration, AttorneyGenerals Department, 35 National Circuit, Barton ACT 2600 or posted at http://www.ag.gov.au/cca

PUBLISHED BY Australian Taxation Office Canberra December 2010 JS 17706

CONTENTS
ABOUT THIS GUIDE INTRODUCTION
PAYG withholding system Types of PAYG withholding annual reports Software requirements

2 3
3 3 3

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LODGING THE PAYG WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
Lodgment due dates Amending a payment summary Sending an amended PAYG withholding payment summary annual report Electronic lodgment and self-print payment summaries

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11 11 11 12

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METHODS FOR LODGING YOUR PAYG WITHHOLDING ANNUAL REPORTS
Options for lodging electronically Supplier number to use when lodging electronically

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4 4

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LODGING THE PAYG WITHHOLDING WHERE ABN NOT QUOTED ANNUAL REPORT
Lodgment due date Amending a PAYG withholding where ABN not quoted annual report

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LODGING YOUR ANNUAL REPORTSONLINE
About ECI Getting started End of year reports Common errors Backing up your data

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13 13

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5 5 5 6 6

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LODGING THE PAYG WITHHOLDING ANNUAL REPORT PAYMENTS TO FOREIGNRESIDENTS 14
Lodgment due date Amending a PAYG withholding annual report payments to foreign residents 14 14

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LODGING YOUR ANNUAL REPORTS USINGTHEELECTRONIC STORAGE MEDIA
Acceptable electronic storage media Forms to use when lodging electronic storage media Labelling and sending electronic storage media Checking and returning electronic storage media Common errors Common problems Backing up your data

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7 7 8 9 9 10 10

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LODGING THE PAYG WITHHOLDING FROM INTEREST, DIVIDEND AND ROYALTY PAYMENTS PAID TO NON RESIDENTS ANNUAL REPORT 15
Lodgment due date 15 Amending a PAYG withholding from interest, dividend and royalty payments paid to non residents annual report 15

CHECKLIST MORE INFORMATION

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inside back cover

HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

ABOUT THIS GUIDE

This guide provides information to help you lodge yourpayasyou go (PAYG) withholding annual reports electronically. This guide also includes information about: n using the internet or other electronic storage media commonerrors n the formats you need to use for each report n issuing amended payment summaries n how amended payment summaries affect lodging your annualreports. For more information about your PAYG withholding obligations, refer to PAYG withholding (NAT8075). For more information about reporting, phone us on 132866.

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HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

INTRODUCTION
PAYG WITHHOLDING SYSTEM
If you make payments to employees or other payees, youmustwithhold amounts from their payments and send these amounts to us. This process is called withholding and isdone through the PAYG withholding system. You may also berequired to withhold from payments you make to suppliers ifthey do not quote an Australian business number (ABN). At the end of each financial year, you are required to lodge PAYG withholding annual reports with details of the payments made and amounts withheld. You must lodge different reports for different types of payments. You can lodge your PAYG withholding annual reports electronically if you, your payroll provider or tax agent use payrollsoftware that complies with our specifications.

SOFTWARE REQUIREMENTS

To lodge your annual reports electronically you must create yourreports on software that is compatible with our systems. Our product register at http://softwaredevelopers.ato.gov.au lists the commercial software products that meet our requirements. If you have problems using the product register, phone the Software Industry Liaison Unit on 1300139052. If you are using commercial software, register your details withthe software developer so you receive upgrades for futurechanges to our specifications. If you are developing your own in-house software to lodge annual reports electronically, our specifications are available athttp://softwaredevelopers.ato.gov.au Your software must comply with the current version of theelectronic reporting specifications. We do not accept earlierversions. For more information, visit www.ato.gov.au and refer to PAYG withholding payment summary annualreport electronic reporting requirements by searching for NAT73467.

TYPES OF PAYG WITHHOLDING ANNUAL REPORTS

There are four types of PAYG withholding annual reports: n PAYG withholding annual reports n PAYG withholding where ABN not quoted annual report n PAYG withholding annual report payments to foreign residents n PAYG withholding from interest, dividend and royalty payments paid to non residents annual report.

You should always create back-up files of your annualreport.

HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

01

METHODS FOR LODGING YOUR PAYG WITHHOLDING ANNUAL REPORTS

This section contains information on: n options for lodging electronically n the supplier number to use when lodging electronically.

OPTIONS FOR LODGING ELECTRONICALLY

You can lodge most PAYG withholding annual reports either: n online n by electronic storage media that you mail to us. For instructions on how to lodge reports on electronic storage media, see chapter 3 Lodging your annual reports using the electronic storage media on page 7.

SUPPLIER NUMBER TO USE WHEN LODGING ELECTRONICALLY

A supplier is the entity that is lodging the PAYG withholding annual report. This may be either: n you if you lodge your own annual report n a third party that lodges reports on behalf of others forexample, payroll service providers and tax agents. When you save your PAYG withholding annual report information from your software to your hard drive or electronic storage media, you may be asked for a supplier number. Thisisthe ABNor withholding payer number (WPN) of the entitysupplying the data. This ABN must match the ABN of the AUSkey or ATO digital certificate you use for lodgment. If you are reporting online using the ECI, you need to use yourABN in the supplier number field. The ABN you use must match the ABN on your AUSkey or ATO digital certificate. If you lodge annual reports for several entities, you may use the ABN listed in your supplier record for all lodgments. This ABN must match the ABN in the AUSkey and ATO digital certificate you use for lodgment. You must ensure the correct payer ABN is used in the payer data records. If you lodge on behalf of others, the supplier ABN will be different to the payer ABN. If you do not have an ABN you cannot lodge online. Both ABNs and WPNs can be used to lodge via electronic storage media. For more information about AUSkey and ATO digital certificates, go to www.ato.gov.au/onlineservices

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LODGING YOUR ANNUAL REPORTSONLINE

02

This section contains information on: n ECI n getting started

n end

of year reports errors n backing up your data.

n common

ABOUT ECI

If you have access to the internet, ECI can be used atanytime to securely lodge your PAYG withholding annualreports online. The advantages of using ECI are that: n data quality problems are identified before you send yourinformation n you receive automatic acknowledgment with a reference number when we have successfully received your PAYG withholding annual report. ECI is free to use. All you need is an ABN, compatible software,such as payroll software, and an AUSkey or ATOdigital certificate to ensure the security and privacy oftheinformation you lodge. If you do not have an ABN, you can apply online through the Australian Business Register website at www.abr.gov.au You can find a list of software that meets ATO requirements at http://softwaredevelopers.ato.gov.au

Running ECI

For Windows users, select: n Start n Programs n Electronic Commerce Interface n ECI ClientV5 or ECI ClientV6. For Macintosh users: n save the ECI ClientV5 or ECI ClientV6 icon to a location onyour computer n double click on ECI ClientV5 or ECI ClientV6 icon.

END OF YEAR REPORTS

GETTING STARTED

At the end of the financial year, after you have printed and supplied your payees with their payment summaries, run an endof year report from your software. Depending on the reportsyou have used, they will be saved to your hard drive as: n EMPDUPE file for a PAYG withholding payment summary annual report n NOABN file for a PAYG withholding where ABN not quoted annual report n FRW file for a PAYG withholding annual report payments toforeign residents.

Youll need an AUSkey or ATO digital certificate to access ouronline services. AUSkeys and ATO digital certificates protect your security andprivacy when using our online services. Register for an AUSkey at www.abr.gov.au/auskey If you have an active ATO digital certificate, ensure youregister from the computer on which your ATO digitalcertificate is installed. For more information about registering to use our online services visit www.ato.gov.au/register Youll also need: n your ABN n internet access and an email account n the ECI software. You can download the ECI software from eci.ato.gov.au

Checking your files online (using the internet)

Within ECI, navigate to the Business/Payment summary reportmenu, then locate the relevant file using the Find button. Click Send File to transmit the file to us. ECI will check your file for errors and, if there are no errors, validate your file. You will receive a reference number as confirmation that you have transmitted the file to the ATO.

Checking your files offline (not using the internet)

You can validate your files at any time using the ECI payment summary report menu. Locate the file, then click Check File, which will validate the data. If there are any errors or warning messages in your file, you will be provided with a report. Click View Error File to see your report. Errors must be corrected before you will be able to transmit the file to us online. Make the corrections to the file in your payroll software and resubmit it through ECI. Warning messages will not prevent you from sending a file to us online though we recommend that you review the file so you can make any necessary corrections before sending it to us. For more information, including step-by-step instructions on lodging your PAYG withholding annual reports through ECI, visit our website eci.ato.gov.au

MORE INFORMATION
To find out more information about AUSkey, ATO digital certificates, ECI and our other online services, visit www.ato.gov.au/onlineservices

HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

02 LODGING YOUR ANNUAL REPORTS ONLINE

COMMON ERRORS

Table 1 lists some of the common errors that may occurwhenlodging online and how to avoid them. TABLE 1: Common errors when lodging online Error The annual report file cannot be located on the hard drive (EMPDUPE, NOABN or FRW) The word NULL is displayed when trying to locate a file (for example, EMPDUPE or NOABN) on your computerhard drive Action Required You must use a complying payroll software product togenerate the annual report file Perform an ECI application update for the business function first (for example, PAYG Payment Summary Report). If you have already updated the application, type the fullpathof the file then select Check File. If this does not work, contact your software provider. Income amount fields invalid characters Tax withheld Remove blanks or non-numeric characters. The tax withheld must be less than or equal to the sum ofthe income fields in the payment summary reported. The amendment indicator field must not be blank. The amendment indicator field must contain either A or O. Ifanother indicator is in this field contact your software provider. Supplier contact details (the supplier contact is the personlodging the report) The supplier contact name and contact phone number mustbe completed. Refer to your software product manual orcontact your software provider to find out where to enter thesupplier information within the payroll product. Check that the ABN recorded in the activated AUSkey orATOdigital certificate matches the ABN in the supplier datarecord of the file being sent. Check that you have a live internet connection when transmitting the ECI report.

Amendment indicator

ECI Error Message SS E039 We could not accept the file as you are not authorised toreturn files for the ABN contained in the file ECI Error Message E912 The ECI Client was unable to establish a connection to the ATO.

BACKING UP YOUR DATA

You should always create back-up files of your annual report. If we reject the information you lodge or you need to access data, for example, for a payee who has lost a payment summary, you may need to reload your data. You also need to keep a copy of your annual report to meet our record keeping requirements. Contact your software provider for assistance with backups.

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HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

LODGING YOUR ANNUAL REPORTS USINGELECTRONIC STORAGE MEDIA

This section contains information on: n acceptable electronic storage media n forms to use when lodging electronic storage media n labelling and sending electronic storage media
n checking n common

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and returning electronic storage media errors n backing up your data.

ACCEPTABLE ELECTRONIC STORAGE MEDIA

We accept PAYG withholding annual reports on: n IBM compatible 3.5 inch floppy disks, formatted to either720KB (double density) or 1.44MB (high density) n 100 Mb or 250 Mb ZIP disks n CD-ROMs +- R/RW and DVDs +- R/RW n Up to USB 2.0 flash drives n 4mm DAT with a recording density of up to DDS4 (uncompressed) written in TAR format NT Backup version 3.51 or version 4.0. Table 2 shows the media that you can use to lodge eachtypeofreport.

FORMS TO USE WHEN LODGING ELECTRONICSTORAGE MEDIA

When you lodge annual reports using electronic storage media, you must complete and sendtheappropriate paper form with the electronic storage media. Each form includes a page for additional payer details andapage for multiple files. If your media contains: n data for more than one payer, you must complete the additional payer details page n more than one data file, you must complete the multiple filespage. Table 3 on the next page shows the NAT number for the formsyou may needtouse. The NAT number is our form identification numberand isprinted on the bottom of the form. The PC data file formats are available in the PAYG withholding from interest, dividend and royalty payments paid to non residents electronic reporting specification, athttp://softwaredevelopers.ato.gov.au

TABLE 2: Acceptable electronic storage media Report PAYG withholding payment summaryannual report PAYG withholding where ABN notquoted annual report PAYG withholding annual report payments to foreign residents PAYG withholding from interest, dividendand royalty payments paid to non residents annual report Floppy disk ZIP disk CD-ROM DVD DAT USB drive

HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

03 LODGING YOUR ANNUAL REPORTS USING ELECTRONIC STORAGE MEDIA

The PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report can only be lodged electronically on floppy disk, CD-ROM, USB or DVD. Youmust include only one payer per file. Use the following PC data file formats: n PC data file format for PAYG withholding from interest, dividend and royalty payments paid to non residents annualreport (original transactions only). n PC data file formats for amended PAYG withholding frominterest, dividend and royalty payments paid to nonresidents annual report (corrections only). TABLE 3: Relevant forms Name of form NAT Electronic number storage media information sheet codes 8106 8247 EA PN

Special requirements when lodging the PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report

TABLE 3: Relevant forms (continued) Name of form NAT PC disk file number sheet codes NA

PAYG withholding from interest, 15738 dividend and royalty payments paid to non-residents annual report Amended PAYG withholding from interest, dividend and royaltypayments paid to non-residents annual report 15739

NC

You can obtain copies of these two forms within PAYGwithholding from interest, dividend and royalty payments paid to non-residents annual report electronic specification v1.2 (NAT 15737). To find this publication searchour website at http://softwaredevelopers.ato.gov.au under menu For payroll developers and then Specifications. For further information email our help desk Ato-eReporting@ato.gov.au

Magnetic media information Payment summary annual reports Magnetic media information Withholding where ABN not quoted annual reports Magnetic media information PAYG withholding annual report payments to foreign residents Magnetic media information AMENDED PAYG withholding annual report payments to foreign residents

LABELLING AND SENDING ELECTRONICSTORAGEMEDIA Labelling electronic storage media

You should externally label all electronic storage media with: n your ABN or WPN n your address n the identifier you use on the electronic storage media informationforms (the identifier is a number you create andshould be sixcharacters). If you are reporting on your own behalf, record your name andaddress on the form as the supplier of the media.

13310

FA

13309

FC

You can obtain copies of the above forms by searching for the relevant NAT number on our website at www.ato.gov.au

Sending electronic storage media

Send your electronic storage media to Magnetic information processingservices (MIPS) at the address listed in table4. You should pack floppy disks, ZIP disks, CD-ROMs and DVDS in a disk mailer or envelope with cardboard reinforcement, and include any required forms.

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HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

03 LODGING YOUR ANNUAL REPORTS USING ELECTRONIC STORAGE MEDIA

TABLE 4: Addresses for electronic storage media Type of report PAYG withholding payment summary annual report PAYG withholding where ABN not quoted annual report PAYG withholding annual report payments to foreign residents PAYG withholding from interest, dividend and royalty payments paid to non residents annual report MIPS Australian Taxation Office PO Box 1108 ALBURY NSW 2640 Send to this address MIPS Australian Taxation Office PO Box 923 ALBURY NSW 2640

COMMON ERRORS

Table 5 lists the common error messages that occur when lodging by electronic storage media and ways to avoid them. TABLE 5: Common error messages when lodging by electronic storage media Error The annual report file is noton the disk (EMPDUPE, NOABN, FRW orNRIDR) Action required Check the disk to ensure the annual report file is on the disk. We recommend that you exit all applications and remove the disk, thenreinsert the disk to view the files. This means you are viewing the files on the disk and not the files youpreviously accessed. Disk contains system files from your accounting package Some accounting packages put copies ofa range of system files onthedisk. Ifthis happens, remove these files. The disk should only contain the relevant annual report file. Spreadsheet, database or accounting files (for example, .xls, .dat, .db, .qbb, .myob) are not acceptable formats. Check that the annual report file on the disk is not just a shortcut to the file. An easy way to check this is by looking at the size. A shortcut will be about1KB in size but the actual file will be at least 5KB. CDs should be created using a data disk method and not packet writing (UDF), such as drag to disk. Save a backup copy of all annual report files to your hard drive. Files must not be compressed or zipped.

Additional requirements for DATs and USB

Securely pack your DATs and USB along with any requiredMagnetic media information forms, clearly markthemDONOTX-RAY and send them to: Australian Taxation Office 567 Smollett Street ALBURY NSW 2640

File is not in a valid text format Disk only contains a shortcut to thefile

We recommend that you send DATs by courier toreduce the possibility of data corruption.

CHECKING ELECTRONICSTORAGE MEDIA

We check all media for compatibility and quality. If we detectanyformat or data quality problems, we will contact suppliers with details of the corrective action required.

CD written using packet writing (UDF) format Unable to supply backup copy Files are compressed orzipped Floppy disk has corrupt sectors

Use new floppy disks for this purpose. Using old disks often leads to corruptfiles that we cannot process.

HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

03 LODGING YOUR ANNUAL REPORTS USING ELECTRONIC STORAGE MEDIA

COMMON PROBLEMS

Table 6 shows common problems and how to avoid them. TABLE 6: Common problems when lodging by electronic storage media If your disk Is damaged in transit Has no identifier or label Action required Pack your disks in padded post bags orhard cardboard mailers to prevent accidental damage. Place an identifier of up to six characters on the disk and the relevant electronic storage media information form. Use an identifier that helps you toidentify your disk and us to match the disk to the papers if separated. Label the disk or CD, not just thecase. Has a label that covers the write protect holes Incorrect address details in the file No employee data records Ensure that the floppy disk labeldoes not cover either of thewrite protect holes at the bottom of the disk. It is important to update supplier address details in your software package before creating any annual report files. Your software may have beenrolled over for end-of-year before creating the annual reportfile. This may result in a file size of 4Kb. Ensure that you include the relevant electronic storage media information form with the disk. This helps us to identify you if the disk is damaged or corrupt.

BACKING UP YOUR DATA

You should always create back-up files of your annual report. Ifwe reject the information you lodge or you need to access data, for example, for a payee who has lost a payment summary, you may need to reload your data. You also need tokeep a copy of your annual report to meet our record keepingrequirements. Contact your software supplier or developer for assistance with backups.

Has no electronic storage media information form with the disk

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LODGING THE PAYG WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT

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If you have withheld amounts from wages, salaries, employmenttermination payments (ETPs) or other similar payments, you must lodge a PAYG withholding payment summary annual report. The report must include details of all payments made and amounts withheld for the financial year. You can also use this report for amounts withheld from superannuation payments for payees who have left Australia. You can report the departing Australia superannuation payment (DASP) data with other PAYG withholding payment summary data or separately. You can lodge the annual report either: n online using ECI n by electronic storage media.

Reporting within 21 days

All amendments need to be reported to us within 21 days ofyouissuing the amended payment summary. If you employ a large number of people and have multiple amendments to your payment summaries, you can report thesein batches. However, you must still notify us within 21days of issuing the amended payment summaries. For more information about the format of amended paymentsummaries, refer to the relevant electronic reportingspecification.

Reporting other amendments LODGMENT DUE DATES

Report PAYG withholding payment summary annual report with or without departing Australia superannuation payments (DASP) data PAYG withholding payment summary annual report with only departing Australia superannuation payments (DASP) data Lodgment due date 14 August after theend of each financial year

If the payee or payer information was incorrect, do not prepareanew payment summary. Advise the payee of the correct details as soon as possible. Document the correct details and keep them in your files. There is no need to adviseus of the corrected details.

SENDING AN AMENDED PAYG WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT

31 October after theend of each financial year

If you make an amendment to a payment summary before yousend the annual report, then report the corrected details inthe annual report as an original payment summary. You can lodge amended annual reports electronically, eitheronline using ECI or on electronic storage media. The data file must only contain amended payment summary data records and any additional original payment summary records. It must not contain original payment summary data records that have already been sent to us and have not changed. Amended payee records must have A recorded in theamendment indicator field in your annual report. If you are sending amended reports by electronic storage media, clearlylabel the media as amended and send it to us at: MIPS Australian Taxation Office PO Box 923 ALBURY NSW 2640

AMENDING A PAYMENT SUMMARY Reporting amendments to dollar amounts

If you need to amend a payment summary because only thedollar amounts changed, report the amendment to us withanew electronic file. If your software cant produce an amended file, you must order and useour printed forms for paper lodgment method. If you need to amend dollar amounts only on a largenumber of payment summaries issued for 2007 orearlier, you must re-lodge your entire report. If payment summary amount details have not changed, theymust appear on the payment summary data record inthe amended report exactly as they appeared in the original report.

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04 LODGING THE PAYG WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT

ELECTRONIC LODGMENT AND SELF-PRINT PAYMENT SUMMARIES Printing your payment summaries
If you lodge your PAYG withholding payment summary annualreport electronically, you can print your payment summaries yourself on plain paper. If you choose to print your own payment summaries, letus know by phoning 132866. We will update our records so we do not send you our payment summary forms in the future. There is no requirement to send self-printed payment summaries to us. Before you decide, check if the software you are using includesthe self-print function. Contact your software supplierfor more information or visit our product register athttp://softwaredevelopers.ato.gov.au If you have problems using our product register, phone oursoftware industry liaison unit on 1300139052. Self-printed payment summaries must comply with our Specifications for self-printing PAYG payment summaries. You can get a copy of these specifications at http://softwaredevelopers.ato.gov.au Payment summaries must be of letter-quality print or laserprinted so they are easy to read.

Electronic payment summaries

If you lodge your PAYG withholding payment summary annualreport electronically, you may also be able to provideyour payees with electronic payment summaries. An electronic payment summary is a non-editable data file transmitted to the payee electronically. The file must meet therequirements of the Specifications for self-printing PAYG payment summaries and each payee must be able to print theirelectronic payment summary. For more information, refer to: electronic payment summaries (NAT 9210) n Options for lodging electronically on page 4.
n Providing

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LODGING THE PAYG WITHHOLDING WHERE ABN NOT QUOTED ANNUAL REPORT

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You must lodge this report if you have withheld amounts frompayments to suppliers who did not quote an ABN.

LODGMENT DUE DATE

The annual report data file must contain only complete amended payment summary data records. It must not containoriginal payment summary data records that have already been sent to us and have not changed. Amended data files must have C in the type of reportfield in Supplier Record1. You must also send a letter detailing all of the payment changes to us at: MIPS Australian Taxation Office PO Box 923 ALBURY NSW 2640 For more information, see Options for lodging electronically on page 4.

The PAYG withholding where ABN not quoted annual report isdue by 31October after the end of each financial year.

AMENDING A PAYG WITHHOLDING WHERE ABN NOT QUOTED ANNUAL REPORT

You must notify us and your payee of any amended details within 21days of making an amendment if: n information is amended after it has been issued to your payee n the PAYG withholding where ABN not quoted annual report has been lodged. If you have amended payment details, only report amendmentswhere the amount has increased or decreasedbymore than $10. If you make the amendments before you lodge the annual report, show the corrected details as an original payment summary record in the report. You can report the amended payee payment details to us electronically, either by ECI or on electronic storage media. Do not issue an amended payment summary tothepayee if you have amended payment summary information after lodging the annual report. Advise thepayee of any changes by letter. If details other than amounts have changed, advise the payee as soon as possible. Document the correct details and keep them in your files. There is no need to advise us ofthe correct details.

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06

LODGING THE PAYG WITHHOLDING ANNUAL REPORT PAYMENTS TO FOREIGNRESIDENTS

Lodge this report if you have withheld amounts from payments made to foreign resident payees who have participated in: n entertainment or sporting activities n construction and related activities n casino gaming junket activities.

The annual report data file must contain only complete amended payment summary data records. It must not contain original payment summary data records that have already been sent to us and have not changed. Amended data files must have C in the type of report field in Supplier Record1. If you are sending reports to us by electronic storage media, complete the Magnetic media information AMENDED PAYG withholding annual report payments to foreign residents (NAT13309). Send the form and the electronic storage media tous at: MIPS Australian Taxation Office PO Box 923 ALBURY NSW 2640 For more information, see Options for lodging electronically on page 4.

LODGMENT DUE DATE

The PAYG withholding annual report payments to foreignresidents is due by 31October after the end of eachfinancial year.

AMENDING A PAYG WITHHOLDING ANNUAL REPORT PAYMENTS TO FOREIGN RESIDENTS

You must notify us and your payee of any amended detailswithin 21 days of making an amendment if: n information is amended after it has been issued to your payee n you have also lodged the foreign residents annual report. If you have amended payment details, only report amendmentswhere the amount has increased or decreasedbymore than $10. If you make the amendments before you lodge the annual report, show the corrected details as an original payment summary record in the report. You can report the amended payment details to us electronically, either by ECI or on electronic storage media. Do not issue an amended payment summary to thepayee if you need to amend payment summary information after lodging the annual report. If details other than amounts have changed, advise the payee as soon as possible. Document the correct details and keep them in your files. There is no need to advise us ofthe correct details.

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LODGING THE PAYG WITHHOLDING FROM INTEREST, DIVIDEND AND ROYALTY PAYMENTS PAID TO NON RESIDENTS ANNUAL REPORT

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Lodge this report if you have withheld amounts from payments you made to non-residents, including: n interest n unfranked dividends n royalty payments.

You can provide amended payee payment information to us onfloppy disk, CD-ROM, USB or DVD using the PC spreadsheet format specified for amendments. For more information, refertoPay as you go withholding (PAYGW) interest, dividend and royalty payments paid to non residents annual report specificationv1.2. The spreadsheet must contain the following details: n report identifier n report year n payer details n payee details. Save the report file containing the amended details on to theelectronic storage media, complete an Amended PAYG withholding from interest, dividend and royalty payments paid tonon residents annual report (NAT 15739). Send the form andelectronic storage media to us at: MIPS Australian Taxation Office PO Box 1108 ALBURY NSW 2640 For more information, refer to: n Section 10 FORMS in the Pay as you go withholding(PAYGW) interest, dividend and royalty payments paid to non residents annual report specificationv1.2 (NAT15737). n Options for lodging electronically on page 4.

LODGMENT DUE DATE

The PAYG withholding from interest, dividend and royalty payments paid to non residents annual report is due by 31October after the end of each financial year.

AMENDING A PAYG WITHHOLDING FROM INTEREST, DIVIDEND AND ROYALTY PAYMENTS PAID TO NON RESIDENTS ANNUAL REPORT

You must notify us and your payee of any amended details within 21days of making an amendment if: n information is amended after it has been issued to your payee n you have lodged the interest, dividend and royalty payments paid to non-residents annual report. If you have amended payment details, only report amendmentswhere the amount has increased or decreasedbymore than $10. If you make the amendments before you lodge the annual report, show the corrected details as an original payment summary record in the report. The amended record you provide to us must containallrelevant fields for the affected payee, not just thecorrected data.

HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

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CHECKLIST
You have used the correct ABN and branch number or WPN. The ABN and branch number willusually bethe same one used when reporting your PAYG withholding on your activity statements. If your activity statement shows a tax file number, we have given you a WPN. Phone 132866 if youare unsure which number to use. Your PAYG withholding annual reports provide thedetails of all payment summaries issued to payees during the financial year. You have reported the correct year on the lodgment. You have created a backup copy of your PAYG withholding annual report as you must retain payment summary information for five years. Youmay also store the information electronically. You have not sent paper copies of payment summaries to us if you lodge your annual reportelectronically. You have sent all electronic storage media to us atthecorrect address along with the appropriate completed forms.

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HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

MORE INFORMATION
For more information on payment summaries and lodging yourPAYG withholding annual reports electronically: n visit our website at www.ato.gov.au n phone us on 13 28 66. If you do not speak English well and want to talk to a taxofficer,phone the Translating and Interpreting Service on131450 for help with your call. If you are deaf, or have a hearing or speech impairment, youcan contact us through the National Relay Service (NRS). If you are: n a TTY user, phone 13 36 77 and quote the ATO number youneed n a Speak and Listen (speech-to-speech relay) user, phone 1300555727 and quote the ATO number you need n an internet relay user, connect to the NRS on www.relayservice.com.au and quote the ATOnumberyouneed. If you would like further information about the NRS, phone 1800555660 or email helpdesk@relayservice.com.au