How to lodge your pay as you go (PAYG) withholding annual reports electronically

Transcription

1 Guide for PAYG withholders How to lodge your pay as you go (PAYG) withholding annual reports electronically For more information visit NAT

2 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 good faith 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 or contact us. This publication was current at December 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 be addressed to the Commonwealth Copyright Administration, Attorney General s Department, 3 5 National Circuit, Barton ACT 2600 or posted at PUBLISHED BY Australian Taxation Office Canberra December 2010 JS 17706

3 CONTENTS ABOUT THIS GUIDE 2 INTRODUCTION 3 PAYG withholding system 3 Types of PAYG withholding annual reports 3 Software requirements 3 01 METHODS FOR LODGING YOUR PAYG WITHHOLDING ANNUAL REPORTS 4 Options for lodging electronically 4 Supplier number to use when lodging electronically 4 02 LODGING YOUR ANNUAL REPORTS ONLINE 5 About ECI 5 Getting started 5 End of year reports 5 Common errors 6 Backing up your data 6 03 LODGING YOUR ANNUAL REPORTS USING THE ELECTRONIC STORAGE MEDIA 7 Acceptable electronic storage media 7 Forms to use when lodging electronic storage media 7 Labelling and sending electronic storage media 8 Checking and returning electronic storage media 9 Common errors 9 Common problems 10 Backing up your data LODGING THE PAYG WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT 11 Lodgment due dates 11 Amending a payment summary 11 Sending an amended PAYG withholding payment summary annual report 11 Electronic lodgment and self-print payment summaries LODGING THE PAYG WITHHOLDING WHERE ABN NOT QUOTED ANNUAL REPORT 13 Lodgment due date 13 Amending a PAYG withholding where ABN not quoted annual report LODGING THE PAYG WITHHOLDING ANNUAL REPORT PAYMENTS TO FOREIGN RESIDENTS 14 Lodgment due date 14 Amending a PAYG withholding annual report payments to foreign residents 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 16 MORE INFORMATION inside back cover HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY 1

4 ABOUT THIS GUIDE This guide provides information to help you lodge your pay as you go (PAYG) withholding annual reports electronically. This guide also includes information about: n using the internet or other electronic storage media common errors n the formats you need to use for each report n issuing amended payment summaries n how amended payment summaries affect lodging your annual reports. For more information about your PAYG withholding obligations, refer to PAYG withholding (NAT 8075). For more information about reporting, phone us on HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

5 INTRODUCTION PAYG WITHHOLDING SYSTEM If you make payments to employees or other payees, you must withhold amounts from their payments and send these amounts to us. This process is called withholding and is done through the PAYG withholding system. You may also be required to withhold from payments you make to suppliers if they 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 payroll software that complies with our specifications. 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. SOFTWARE REQUIREMENTS To lodge your annual reports electronically you must create your reports on software that is compatible with our systems. Our product register at lists the commercial software products that meet our requirements. If you have problems using the product register, phone the Software Industry Liaison Unit on If you are using commercial software, register your details with the software developer so you receive upgrades for future changes to our specifications. If you are developing your own in-house software to lodge annual reports electronically, our specifications are available at Your software must comply with the current version of the electronic reporting specifications. We do not accept earlier versions. For more information, visit and refer to PAYG withholding payment summary annual report electronic reporting requirements by searching for NAT You should always create back-up files of your annual report. HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY 3

6 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 for example, 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. This is the ABN or withholding payer number (WPN) of the entity supplying 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 your ABN 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 4 HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

7 LODGING YOUR ANNUAL REPORTS ONLINE 02 This section contains information on: n ECI n getting started n end of year reports n common errors n backing up your data. ABOUT ECI If you have access to the internet, ECI can be used at any time to securely lodge your PAYG withholding annual reports online. The advantages of using ECI are that: n data quality problems are identified before you send your information 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 ATO digital certificate to ensure the security and privacy of the information you lodge. If you do not have an ABN, you can apply online through the Australian Business Register website at You can find a list of software that meets ATO requirements at GETTING STARTED You ll need an AUSkey or ATO digital certificate to access our online services. AUSkeys and ATO digital certificates protect your security and privacy when using our online services. Register for an AUSkey at If you have an active ATO digital certificate, ensure you register from the computer on which your ATO digital certificate is installed. For more information about registering to use our online services visit You ll also need: n your ABN n internet access and an account n the ECI software. You can download the ECI software from eci.ato.gov.au MORE INFORMATION To find out more information about AUSkey, ATO digital certificates, ECI and our other online services, visit 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 on your computer n double click on ECI ClientV5 or ECI ClientV6 icon. END OF YEAR REPORTS At the end of the financial year, after you have printed and supplied your payees with their payment summaries, run an end of year report from your software. Depending on the reports you 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 to foreign residents. Checking your files online (using the internet) Within ECI, navigate to the Business/Payment summary report menu, 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 HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY 5

8 02 LODGING YOUR ANNUAL REPORTS ONLINE COMMON ERRORS Table 1 lists some of the common errors that may occur when lodging 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 computer hard drive Income amount fields invalid characters Tax withheld Amendment indicator Supplier contact details (the supplier contact is the person lodging the report) ECI Error Message SS E039 We could not accept the file as you are not authorised to return files for the ABN contained in the file ECI Error Message E912 The ECI Client was unable to establish a connection to the ATO. Action Required You must use a complying payroll software product to generate 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 full path of the file then select Check File. If this does not work, contact your software provider. Remove blanks or non-numeric characters. The tax withheld must be less than or equal to the sum of the 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. If another indicator is in this field contact your software provider. The supplier contact name and contact phone number must be completed. Refer to your software product manual or contact your software provider to find out where to enter the supplier information within the payroll product. Check that the ABN recorded in the activated AUSkey or ATO digital certificate matches the ABN in the supplier data record of the file being sent. Check that you have a live internet connection when transmitting the ECI report. 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. 6 HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

9 LODGING YOUR ANNUAL REPORTS USING ELECTRONIC STORAGE MEDIA 03 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 and returning electronic storage media n common 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 either 720KB (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 each type of report. FORMS TO USE WHEN LODGING ELECTRONIC STORAGE MEDIA When you lodge annual reports using electronic storage media, you must complete and send the appropriate paper form with the electronic storage media. Each form includes a page for additional payer details and a page 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 files page. Table 3 on the next page shows the NAT number for the forms you may need to use. The NAT number is our form identification number and is printed 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, at TABLE 2: Acceptable electronic storage media Report Floppy disk ZIP disk CD-ROM DVD DAT USB drive 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 8 8 HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY 7

10 03 LODGING YOUR ANNUAL REPORTS USING ELECTRONIC STORAGE MEDIA Special requirements when lodging the PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report 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. You must 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 annual report (original transactions only). n PC data file formats for amended PAYG withholding from interest, dividend and royalty payments paid to non residents annual report (corrections only). TABLE 3: Relevant forms (continued) Name of form PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report Amended PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report NAT number NA NC PC disk file sheet codes TABLE 3: Relevant forms Name of form 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 NAT number 8106 EA 8247 PN FA FC Electronic storage media information sheet codes You can obtain copies of these two forms within PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report electronic specification v1.2 (NAT 15737). To find this publication search our website at under menu For payroll developers and then Specifications. For further information our help desk Ato-eReporting@ato.gov.au LABELLING AND SENDING ELECTRONIC STORAGE MEDIA 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 information forms (the identifier is a number you create and should be six characters). If you are reporting on your own behalf, record your name and address on the form as the supplier of the media. You can obtain copies of the above forms by searching for the relevant NAT number on our website at Sending electronic storage media Send your electronic storage media to Magnetic information processing services (MIPS) at the address listed in table 4. 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. 8 HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

11 03 LODGING YOUR ANNUAL REPORTS USING ELECTRONIC STORAGE MEDIA TABLE 4: Addresses for electronic storage media Type of report Send to this address COMMON ERRORS Table 5 lists the common error messages that occur when lodging by electronic storage media and ways to avoid them. 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 923 ALBURY NSW 2640 MIPS Australian Taxation Office PO Box 1108 ALBURY NSW 2640 TABLE 5: Common error messages when lodging by electronic storage media Error The annual report file is not on the disk (EMPDUPE, NOABN, FRW or NRIDR) 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, then reinsert the disk to view the files. This means you are viewing the files on the disk and not the files you previously accessed. Additional requirements for DATs and USB Securely pack your DATs and USB along with any required Magnetic media information forms, clearly mark them DO NOT X-RAY and send them to: Australian Taxation Office 567 Smollett Street ALBURY NSW 2640 We recommend that you send DATs by courier to reduce the possibility of data corruption. CHECKING ELECTRONIC STORAGE MEDIA We check all media for compatibility and quality. If we detect any format or data quality problems, we will contact suppliers with details of the corrective action required. Disk contains system files from your accounting package File is not in a valid text format Disk only contains a shortcut to the file CD written using packet writing (UDF) format Unable to supply backup copy Files are compressed or zipped Floppy disk has corrupt sectors Some accounting packages put copies of a range of system files on the disk. If this 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 about 1KB 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. Use new floppy disks for this purpose. Using old disks often leads to corrupt files that we cannot process. HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY 9

12 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 Action required 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 supplier or developer for assistance with backups. Is damaged in transit Has no identifier or label Has a label that covers the write protect holes Incorrect address details in the file No employee data records Has no electronic storage media information form with the disk Pack your disks in padded post bags or hard 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 to identify your disk and us to match the disk to the papers if separated. Label the disk or CD, not just the case. Ensure that the floppy disk label does not cover either of the write 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 been rolled over for end-of-year before creating the annual report file. 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. 10 HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

13 LODGING THE PAYG WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT 04 If you have withheld amounts from wages, salaries, employment termination 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. 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 AMENDING A PAYMENT SUMMARY Lodgment due date 14 August after the end of each financial year 31 October after the end of each financial year Reporting amendments to dollar amounts If you need to amend a payment summary because only the dollar amounts changed, report the amendment to us with a new electronic file. If your software can t produce an amended file, you must order and use our printed forms for paper lodgment method. If you need to amend dollar amounts only on a large number of payment summaries issued for 2007 or earlier, you must re-lodge your entire report. If payment summary amount details have not changed, they must appear on the payment summary data record in the amended report exactly as they appeared in the original report. Reporting within 21 days All amendments need to be reported to us within 21 days of you issuing the amended payment summary. If you employ a large number of people and have multiple amendments to your payment summaries, you can report these in batches. However, you must still notify us within 21 days of issuing the amended payment summaries. For more information about the format of amended payment summaries, refer to the relevant electronic reporting specification. Reporting other amendments If the payee or payer information was incorrect, do not prepare a new 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 advise us of the corrected details. SENDING AN AMENDED PAYG WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT If you make an amendment to a payment summary before you send the annual report, then report the corrected details in the annual report as an original payment summary. You can lodge amended annual reports electronically, either online 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 the amendment indicator field in your annual report. If you are sending amended reports by electronic storage media, clearly label the media as amended and send it to us at: MIPS Australian Taxation Office PO Box 923 ALBURY NSW 2640 HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY 11

14 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 annual report electronically, you can print your payment summaries yourself on plain paper. If you choose to print your own payment summaries, let us know by phoning 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. Electronic payment summaries If you lodge your PAYG withholding payment summary annual report electronically, you may also be able to provide your payees with electronic payment summaries. An electronic payment summary is a non-editable data file transmitted to the payee electronically. The file must meet the requirements of the Specifications for self-printing PAYG payment summaries and each payee must be able to print their electronic payment summary. For more information, refer to: n Providing electronic payment summaries (NAT 9210) n Options for lodging electronically on page 4. Before you decide, check if the software you are using includes the self-print function. Contact your software supplier for more information or visit our product register at If you have problems using our product register, phone our software industry liaison unit on Self-printed payment summaries must comply with our Specifications for self-printing PAYG payment summaries. You can get a copy of these specifications at Payment summaries must be of letter-quality print or laser printed so they are easy to read. 12 HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

15 LODGING THE PAYG WITHHOLDING WHERE ABN NOT QUOTED ANNUAL REPORT 05 You must lodge this report if you have withheld amounts from payments to suppliers who did not quote an ABN. LODGMENT DUE DATE The PAYG withholding where ABN not quoted annual report is due by 31 October 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 21 days 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 amendments where the amount has increased or decreased by more 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. 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 Record 1. 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. Do not issue an amended payment summary to the payee if you have amended payment summary information after lodging the annual report. Advise the payee 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 of the correct details. HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY 13

16 06 LODGING THE PAYG WITHHOLDING ANNUAL REPORT PAYMENTS TO FOREIGN RESIDENTS 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. LODGMENT DUE DATE The PAYG withholding annual report payments to foreign residents is due by 31 October after the end of each financial year. AMENDING A PAYG WITHHOLDING ANNUAL REPORT PAYMENTS TO FOREIGN RESIDENTS You must notify us and your payee of any amended details within 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 amendments where the amount has increased or decreased by more 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. 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 Record 1. 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 (NAT 13309). Send the form and the electronic storage media to us at: MIPS Australian Taxation Office PO Box 923 ALBURY NSW 2640 For more information, see Options for lodging electronically on page 4. Do not issue an amended payment summary to the payee 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 of the correct details. 14 HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

17 LODGING THE PAYG WITHHOLDING FROM INTEREST, DIVIDEND AND ROYALTY PAYMENTS PAID TO NON RESIDENTS ANNUAL REPORT 07 Lodge this report if you have withheld amounts from payments you made to non-residents, including: n interest n unfranked dividends n royalty payments. LODGMENT DUE DATE The PAYG withholding from interest, dividend and royalty payments paid to non residents annual report is due by 31 October 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 21 days 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 amendments where the amount has increased or decreased by more 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 contain all relevant fields for the affected payee, not just the corrected data. You can provide amended payee payment information to us on floppy disk, CD-ROM, USB or DVD using the PC spreadsheet format specified for amendments. For more information, refer to Pay as you go withholding (PAYGW) interest, dividend and royalty payments paid to non residents annual report specification v1.2. 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 the electronic storage media, complete an Amended PAYG withholding from interest, dividend and royalty payments paid to non residents annual report (NAT 15739). Send the form and electronic 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 specification v1.2 (NAT 15737). n Options for lodging electronically on page 4. HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY 15

18 CHECKLIST You have used the correct ABN and branch number or WPN. The ABN and branch number will usually be the 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 if you are unsure which number to use. Your PAYG withholding annual reports provide the details 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. You may also store the information electronically. You have not sent paper copies of payment summaries to us if you lodge your annual report electronically. You have sent all electronic storage media to us at the correct address along with the appropriate completed forms. 16 HOW TO LODGE YOUR PAY AS YOU GO (PAYG) WITHHOLDING ANNUAL REPORTS ELECTRONICALLY

19 MORE INFORMATION For more information on payment summaries and lodging your PAYG withholding annual reports electronically: n visit our website at n phone us on If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service on for help with your call. If you are deaf, or have a hearing or speech impairment, you can contact us through the National Relay Service (NRS). If you are: n a TTY user, phone and quote the ATO number you need n a Speak and Listen (speech-to-speech relay) user, phone and quote the ATO number you need n an internet relay user, connect to the NRS on and quote the ATO number you need. If you would like further information about the NRS, phone or helpdesk@relayservice.com.au

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