Can a tax return be completed if a PAYG Payment Summary is missing?
Yes, a tax return can be completed using any of the following: – the details on a letter from an employer with the PAYG Payment Summary information on it; or – by reviewing a pay slip for the last period of the income year; or – by completing a Missing PAYG Payment Summary form and lodging it with the ATO. Employers are required by law to provide employees with a PAYG Payment Summary within 14 days of the end of the income year (i.e. 14 July). If an employee ceases employment part-way through the year, a PAYG Payment Summary must be supplied within 14 days of receiving a written request from the former employee and the request must not be made any later than 21 days before the end of the income year. If a former employee has been receiving Reportable Fringe Benefits and leaves before the end of March, then the 14 day limit may need to be extended.
Related Questions
- I received an additional PAYG Payment Summary (group certificate) after I completed last years tax return. Can I put it in this years return?
- I received an additional PAYG Non-business Payment Summary after the lodgement of last years tax return, what do I have to do?
- Can a tax return be completed if a PAYG Payment Summary is missing?
