Organization : Australian Taxation Office
Type of Facility : PAYG Payment Summary – Individual Non-Business/ Group Certificate
Country: Australia
PAYG- Individual Non-Business/ Group Certificate:
Payments you have received Salary, wages and allowances
Related : ATO Australian Taxation Office DASP Online Application System For Temporary Residents : www.statusin.org/11179.html
Written evidence can include:
your Pay as you go (PAYG) payment summary – individual non-business, (previously known as a group certificate)
a comparable signed letter or statement from your payer, if you do not have a payment summary.
Income from interest, dividends, managed funds or rental properties
Written evidence can include:
statements, passbooks or other documentation from your financial institution showing the amount of interest you received
statements from the company, corporate unit trust, public trading trust or corporate limited partnership that pays you dividends or makes distributions to you.
These records should show :
** the amount of franked and unfranked dividends you received
** the amount of franking credits, and
** any tax file number amounts withheld from unfranked dividends
statements or advice from the managed fund showing the amount of any distribution.
The statement should show details of :
** the amount of any primary production or non-primary production income
** any capital gains or losses
** any foreign income, and
** your share of any credits, such as franking credits
records of the rent you received, such as :
** a statement from your property agent
** a rent book or bank statements showing rental payments transferred into your account, and
** records of any bond money retained in place of rent.
Government benefits and pensions:
Written evidence can include:
your PAYG payment summary – individual non-business (previously known as a group certificate)
a letter from the agency that pays your allowance, pension or payment stating the amount you received.
Other pensions or annuities:
Written evidence can include:
your PAYG payment summary – individual non-business (previously known as a group certificate)
your PAYG payment summary – superannuation income stream
Tax tables :
** We produce a range of tax tables to help you work out how much to withhold from payments you make to your employees or other payees. A tax withheld calculator that calculates the correct amount of tax to withhold is also available.
** Tax tables with an ‘*’ have downloadable look-up tables available in Portable Document Format (PDF). If you would like a copy of the PDF, select the tax table you need and go to the heading ‘Using this table’. The link to the PDF is in the ‘Get it done’ section.
** Tax tables for previous years are also available.
Correction to NAT 70982 :
The correct dates for several examples used in Part E are listed below :
** Case E (i) – the date Chris turns 60 is 2 December 2017.
** Case E (iii) – the date Sarah first starts her capped defined benefit income stream is 30 December 2017.
** Case E (iv) – the date Freya’s partner died is 30 December 2017.
Additional information for NAT 70982 :
** For information on how to withhold when a TFN has not been provided, refer to the last question in Super changes – frequently asked questions.