PAYG payment summary foreign employment

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1 Section A: Payee details Tax file PAYG payment mary Payment mary for year ending 30 June If you are amending a payment mary you have already a.gov.au/paymentmaries Suburb/wn/locality State/terriry Postcode of birth (if known) You must include any allowances paid. 00 D E ATO original Australian business (ABN) or withholding payer (WPN)

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3 PAYG payment mary For important information see reverse of page. Payment mary for year ending 30 June If you are amending a payment mary you have already a.gov.au/paymentmaries Section A: Payee details Tax file See reverse of page for information about tax file s. Suburb/wn/locality State/terriry Postcode of birth (if known) You must include any allowances paid. 00 D E Payee s copy Australian business (ABN) or withholding payer (WPN)

4 ABOUT THIS PAYMENT SUMMARY INFORMATION FOR PAYEES Under the pay as you go (PAYG) withholding system, your payer withholds amounts from certain types of payments made you and sends these withheld amounts us. Your payer must also provide you with a payment mary each year that shows the details of the payments made you and the amounts withheld during the year. This payment mary was issued by your payer as amounts have been withheld from payments made you from: If this payment mary shows that tax has been withheld or you have reportable fringe benefits, or reportable employer, you need lodge an income tax return with us for the year shown on the payment mary. If no tax is withheld, you may still have lodge a tax return. When you lodge your tax return, a credit for the tax withheld, shown on this payment mary, will reduce any liability raised in your assessment. There is no requirement for you attach a copy of this payment mary your tax return. You must keep all payment maries you receive for five years, or two years if you are an Australian resident and have simple tax affairs. If you are not sure if this applies you, you can visit our website on a.gov.au or contact us see. LODGING YOUR TAX RETURN You can lodge: n online at a.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 mary that has been completed by your payer with corrected information, the amending a payment mary box on the p of this form will be marked with an X. If you have received an amended payment mary and have not yet lodged your tax return, use the information on the amended payment mary (not the original) complete your return. However, if you have already lodged your income tax return and then receive an amended payment mary, you may need lodge an amendment that tax return. If you want know more about your payment mary, lodging your tax return or lodging an amendment your tax return, visit our website at a.gov.au or phone between 8.00am and 6.00pm, Monday Friday. TAX RETURN REQUIREMENTS If you received income from: n include it in your tax return as assessable income. If you paid foreign income tax, you may be eligible claim a foreign income tax offset. To claim this tax offset you will need complete item 20 in Tax return for individuals (supplementary section). n Joint Petroleum Development Area you will need a copy of the Timor Sea Treaty Joint Petroleum Development Area instructions (NAT 8277) work out how deal with your JPDA income. The instruction sheet, available on our website, will tell you how complete your tax return so that you receive the correct assessment. For more information, refer the tax return instructions on our website at a.gov.au REPORTABLE FRINGE BENEFIT AMOUNT The reportable fringe benefit amount is the grossed up taxable value of certain fringe benefits provided you by your employer or payer for the fringe benefits tax (FBT) year (1 April 31 March), where the taxable value of those benefits exceeds $2,000 for the FBT year. REPORTABLE EMPLOYER SUPERANNUATION CONTRIBUTIONS All reportable employer will be reported on your payment mary. They are not included in your assessable income. You must report reportable employer super contributions us in your income tax return as they may affect your entitlements and obligations. For more information, refer a.gov.au/incometests TAX FILE NUMBERS The Taxation Administration Act 1953 authorises your payer ask you provide your tax file (TFN). While it is not compulsory provide your TFN your payer, they may have withheld at a higher rate if you did not. We will use your TFN identify you in our records.

5 PAYG payment mary Payment mary for year ending 30 June If you are amending a payment mary you have already a.gov.au/paymentmaries Section A: Payee details Tax file Suburb/wn/locality State/terriry Postcode of birth (if known) You must include any allowances paid. 00 D E PAYG payer s copy Australian business (ABN) or withholding payer (WPN)

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