Address
{{propApi.title}}
{{propApi.text}} {{region}} Change location{{propApi.title}}
{{propApi.successMessage}} {{region}} Change location Address
{{propApi.title}}
{{propApi.text}} {{region}} Change location{{propApi.title}}
{{propApi.successMessage}} {{region}} Change locationMember and guest login
Enter your email and password to access secured content, members only resources and discount prices.
Did you become a member online? If not, you will need to activate your account to login.
If you are having problems logging in, please call HIA helpdesk on 1300 650 620 during business hours.
Forgotten password
Need some help?
If you are having problems logging in, please call HIA helpdesk on 1300 650 620 during business hours.
If the email address you have entered is registered, you will receive an email with further instructions.
Become part of the HIA community
Enables quick and easy registration for future events or learning and grants access to expert advice and valuable resources.
Create a guest account
Enter your details below and create a login
PAYG withholding from payments made to contractors
The table below illustrates when you need to issue your contractors with PAYG withholding payment summaries (i.e. where you needed to withhold PAYG from their payments). In these circumstances, you will also need to send the copies of the PAYG withholding payment summaries issued to your contractors to the ATO.
Thursday, 25th March 2021
PAYG withholding payment summaries
| Types of payments | Forms | Forms | Summaries to payees due date | Annual Statement to ATO due date |
| Under a voluntary agreement | PAYG payment summary – business and personal services income (NAT 72545) | Where a voluntary agreement has been entered into between the payer and payee. | 14 July | 14 August |
| Where ABN not quoted | PAYG payment summary – withholding where ABN not quoted (NAT 3283) | Where another business does not quote an ABN to you. You do not have to use the ATO form – rather, you can prepare your own, provided all of the necessary details are included. | Give to payee at same time as payment (or as soon as practicable thereafter) | 31 October May not be required if Taxable Payments Annual Report made) |
| For attributed personal services income | PAYG payment summary – business and personal services income (NAT 72545) | Where the ATO has ruled that the payee receives personal services income. | 14 July | 14 August |
Share with your network:
More articles on:
Find the latest expert advice, guides and much more!
Was this page helpful?
Thank you for submitting your feedback.
Managing your business
Can’t find what you need, check out other resources that might be closer to the mark.
Grab your copy today!
2022 National Construction Code - Volume One
Product comes in an A4 binder and will be mailed to you once it's purchased online. Volume One of the National Construction Code (NCC) relates to commercial buildings – Class 2 to Class 9. The code details technical provisions for...
Non-member price $ 265
Member price $215
2022 National Construction Code - Volume Two
Product comes in an A4 binder and will be mailed to you once it's purchased online. Volume Two of the National Construction Code (NCC) relates to residential buildings – Class 1 and Class 10. The code details technical provisions ...
Non-member price $ 265
Member price $215
2022 National Construction Code - Volumes One and Two
Product comes in an A4 binder and will be mailed to you once it's purchased online. This pack contains Volume One (commercial buildings – Class 2 to Class 9) and Volume Two (residential buildings – Class 1 and Class 10) of the Nat...
Non-member price $ 480
Member price $405
HIA Guide to NCC Livable Housing Provisions
This resource provides practical examples of applying the new requirements and explains common solutions and methods that may assist building practitioners to meet the new requirements for house and apartment designs.
Non-member price $ 44
Member price $22
HIA Guide to Waterproofing
Guidance provided by HIA on the changes to waterproofing of wet areas requirements and what they mean for common solutions and compliance.
Non-member price $ 44
Member price $22
HIA Guide to Condensation Management
The HIA Guide to Condensation Management is a HIA companion to designing and building to achieve compliance with National Construction Code (NCC) 2022.
Non-member price $ 44
Member price $22