All sections of this form must be completed . For help, refer to Section A: Payee details
Date of birth (if known)
Day
Month
Payee’s surname or family name Payee’s given name/s Suburb/town/locality
Payee’s residential address Period during which payments were made
Payee’s tax file number
GROSS PAYMENTS (do not include amounts
shown under ‘Allowances’, ‘Lump sum payments’, ‘CDEP payments’ and ‘Exempt foreign employment income’)
$$Community Development Employment Projects (CDEP) payments $
Reportable fringe benefits amount
FBT year 1 April to 31 March
$
Reportable employer superannuation contributions (do not include compulsory super guarantee amounts. For more information see the back page of this form.)
$
Deductible amount of the undeducted purchase price of an annuity Allowances  (provide details)
Union/Professional association fees – Name of organisation
Payment summary for year ending 30 June If the information on this payment summary relates to payments of a pension or annuity, place X in this box.Exempt foreign employment income Section B: Payment details
ABOUT THIS PAYMENT SUMMARY
INFORMATION FOR PAYEES
Your employer or payer must provide you with a payment summary each year that shows the details of the payments made to you and the amounts withheld during the year.
If this payment summary shows that tax has been withheld or you have reportable fringe benefits, or reportable employer superannuation contributions, you need to lodge an income tax return with the ATO for the year shown on the payment summary. If no tax is withheld, you may still have to lodge a tax return.
When you lodge your income tax return, a credit for the tax withheld, shown on this payment summary, will reduce any liability raised in your assessment notice.
The amount at lump sum D represents a tax free genuine redundancy payment or early retirement scheme payment below the tax free threshold. This amount is not taxable. Do not include it on your income tax return.
The amount at lump sum E was paid to you for back payment of certain amounts including a payment of salary or wages which accrued more than 12 months ago. This amount is taxable, but a tax offset may be available.
REPORTABLE FRINGE BENEFIT AMOUNT
The reportable fringe benefit amount is the grossed up taxable value of certain fringe benefits provided to you by your employer or payer for the fringe benefits tax (FBT) year (1 April to 31 March), where the taxable value of those benefits exceeds $2,000 for the FBT year ($1,000 for the FBT year ended 31 March 2007 and earlier years).
COMMUNITY DEVELOPMENT EMPLOYMENT PROJECTS PAYMENTS
This amount of your gross salary or wages was paid to you from a Community Development Employment Projects (CDEP) wages grant. While it is taxable, a tax offset may be available.
EXEMPT FOREIGN EMPLOYMENT INCOME
This amount was paid to you for working overseas. Your employer or payer has determined that the income meets the conditions to be exempt from Australian tax. Although you do not pay Australian tax on this income it must be included (net of any allowable expenses) on your tax return.
REPORTABLE EMPLOYER SUPERANNUATION CONTRIBUTIONS
From 2009–10, all reportable employer superannuation contributions will be reported on your payment summary.
They are not included in your assessable income.deductible
DEDUCTIBLE AMOUNT OF THE UNDEDUCTED PURCHASE PRICE OF AN ANNUITY
The deductible amount is the part of the capital investment that is returned to you each year over the term of the annuity
or pension.
INFORMATION FOR PAYERS
What are reportable employer superannuation contributions?