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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.

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

To find out more, contact HIA's Workplace Services team

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