SPECIFICATION SOFTWARE MAY 2017 DEVELOPERS UNCLASSIFIED FORMAT AUDIENCE DATE CLASSIFICATION
Electronic reporting specification
Pay as you go (PAYG) withholding payment summary annual report version 13.0.0
To be used in conjunction with the specification for Self-printing pay as you go (PAYG) withholding payment summaries version 5.3.1
UNCLASSIFIED For further information call 13 28 66 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
CHANGES IN THIS VERSION OF THE SPECIFICATION
Difference between version 12.0.1 and version 13.0.0
General key changes
Removed Section 4 Physical specifications
Changes to data records, values and definitions
Reference numbers in all records have changed from 7.nn to 6.nn Report specification version number in the Supplier data record has been increased to FEMPA013.0 ECI tested field in the Software data record has been removed. The field type for the FBT exempt type field in the Individual non-business payment summary and the Foreign employment payment summary has changed from M to C. Reversionary income stream field has been added to the Superannuation income stream payment summary data record. DASP type field has been added to the DASP data record Definition for Period of payment start date has been updated. Definition for Tax free component has been updated Definition for Tax offset amount has been updated
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ACRONYMS
Acronym Description
ABN Australian business number ATO Australian Taxation Office CDEP community development employment project ECI electronic commerce interface ETP employment termination payment DASP departing Australia superannuation payment FBT fringe benefits tax MIPS Media Information Processing Services PAYG pay as you go SIPO Software Industry Partnership Office TFN tax file number WPN withholding payer number DEFINITIONS
Common term Definition Payee For the purposes of this document, a payee is defined as a person who receives or is to receive a payment. Payer A payer is an entity that makes or will make a payment to a payee. Payment An advice given to a payee by the payer usually at the end of the financial summary year showing details of the payments made and amounts withheld during the year.
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SPECIFICATION VERSION INFORMATION
Financial Year ATO Self Printing Payment Summary Annual Report Compliant Payment Summaries
2000-01 N/A 7.0
N/A 7.1
N/A 7.2
2000-02 N/A 7.3
2002-03 1.0 7.4
2003-04 1.1 + 1.2 2004-05 2005-06
2006-07 2.0
2007-08 3.0 + 3.1 8.0 2008-09
2009-10 4.0 9.0
2009-10 5.0 + 5.1 10.0
2010-11 5.1.1 10.1.0 2011-12
5.0 + 5.1 10.0
4.0 9.0 N.B. A business using a software product which complies with version 9.0 of the Australian Taxation Office (ATO) specification must use ATO paper forms for employees with foreign employment or payees with non super annuities
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2012 – 2013 5.2.0 + 5.2.1 11.0.0 + 11.0.1 2013 – 2014 2014 – 2015 5.1.1 10.1.0 2015 – 2016 N.B. A business using a software product which complies with version 10.1.0 of the ATO specification must use ATO paper forms for employees with employment termination payments
5.0 + 5.1 10.0
N.B. A business using a software product which complies with version 10.0 of the ATO specification must use ATO paper forms for employees with employment termination payments
4.0 9.0
N.B. A business using a software product which complies with version 9.0 of the ATO specification must use ATO paper forms for payees with non super annuities and employees with foreign employment or employment termination payments
2016 5.2.0 + 5.2.1 11.0.0 + 11.0.1 + 11.0.2
N.B. A business will no longer be able to lodge via the ECI from 31 October 2016.
5.1.1 10.1.0 + 10.1.1
N.B. A business using a software product which complies with version 10.1.0 of the ATO specification must use ATO paper forms for employees with employment termination payments. A business will no longer be able to lodge via the ECI from 31 October 2016.
5.0 + 5.1 10.0 + 10.0.1
N.B. A business using a software product which complies with version 10.0 of the ATO specification must use ATO paper forms for employees with employment termination payments. A business will no longer be able to lodge via the ECI from 31 October 2016.
4.0 9.0 + 9.0.1
N.B. A business using a software product which complies with version 9.0 of the ATO specification must use ATO paper forms for payees with non super annuities and employees with foreign employment or employment termination payments. A business will no longer be able to lodge via the ECI from 31 October 2016.
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2017 5.3.0 12.0.0 + 12.0.1
2018 5.3.1 12.0.1 + 13.0.0
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TABLE OF CONTENTS
1 Introduction...... 1 Who should use this specification...... 1 Lodging via the internet...... 1 2 Legal requirements...... 2 Reporting obligations...... 2 Retention of information...... 2 Extension of time to lodge...... 2 Privacy...... 3 3 Reporting procedures...... 4 Reporting for the first time...... 4 Test Facility...... 4 Accessing the test facility...... 5 Reporting online...... 5 Getting started...... 6 Data quality...... 6 Backup of data...... 6 4 Data file format...... 7 File content...... 7 Sort order of the report data file...... 8 File structure example...... 9 Example 1...... 9 Example 2...... 10 5 Record specifications...... 11 File name...... 11 CR, LF and EOF markers...... 11 Description of terms used in data record specifications...... 13 Supplier data record 1...... 15 Supplier data record 2...... 15 Supplier data record 3...... 16 Payer identity data record...... 16 Software data record...... 17 Individual non-business payment summary data record...... 17 Business and personal services income payment summary data record...... 18 Foreign employment payment summary data record...... 19 Employment termination payment summary data record...... 20 Superannuation income stream payment summary data record...... 21 Superannuation lump sum payment summary data record...... 22 DASP data record...... 23 File total record...... 23 6 Data field definitions and validation rules...... 24 Reporting of address details...... 24 Reporting of name fields...... 25 Currency for reporting...... 25 Field definitions and edit rules...... 26 7 Example of data file structure...... 50
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Supplier data record 1...... 50 Supplier data record 2...... 51 Supplier data record 3...... 51 Payer identity data record...... 52 Software data record...... 52 Individual non-business payment summary data record...... 53 Business and personal services income payment summary data record...... 54 Foreign employment payment summary data record...... 55 Employment termination payment summary data record...... 56 Superannuation income stream payment summary data record...... 57 Superannuation lump sum payment summary data record...... 58 DASP data record...... 59 File total record...... 59 8 Algorithms...... 60 TFN algorithm...... 60 ABN algorithm...... 60 WPN algorithm...... 60 9 Reporting amendments...... 61 Reporting to the ATO...... 61 Providing information to the payee...... 62 10 More information...... 63 Electronic Specifications...... 63 Payer enquiries...... 63 Other enquiries...... 63 Software Developers Homepage...... 63 11 Checklist...... 65
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1 INTRODUCTION
WHO SHOULD USE THIS SPECIFICATION
This specification is to be used in the development of software for the lodgment of electronic versions of the Pay as you go (PAYG) withholding payment summary annual report, from the 2018 and subsequent financial years. This specification is also to be used in the development of software for the lodgment of the Departing Australia superannuation payment (DASP) annual report. This specification allows DASP data to be reported either with other PAYG withholding payment summary data or separately.
This specification is also to be used in conjunction with the specification for Self-printing pay as you go (PAYG) withholding payment summaries version 5.3.1 to develop software for the printing of payment summaries.
This specification is not intended to, nor does it provide a guide to the relevant legislation.
LODGING VIA THE INTERNET
Payers and other organisations can only lodge reports online using the Business portal, BAS agent portal or SBR. Electronic lodgment enables suppliers to.
. reduce paperwork . provide a secure way for reports to be lodged . allow reports to be lodged after hours . provide an online receipt when the report is lodged, and . ensure that all of the necessary fields to lodge your report have been completed, via its in-built checks.
Payers that report online may also provide payees with electronic payment summaries or print them on plain paper.
For specifications relevant to the SBR channel please refer to http://www.sbr.gov.au.
For information on providing electronic payment summaries or printing them on plain paper, see the Electronic reporting specification – Self-printing pay as you go (PAYG) withholding payment summaries version 5.3.1 at http://softwaredevelopers.ato.gov.au
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2 LEGAL REQUIREMENTS
REPORTING OBLIGATIONS
Under section 16-153 of Schedule 1 to the Tax Administration Act 1953, payers are required to submit an annual report to the ATO with details of payment summaries (including the tax file numbers (TFNs) or Australian business numbers (ABNs) quoted by payees) issued to their payees during the financial year in a form approved by the Commissioner.
The due date payers must provide payment summary information to the Commissioner by is subject to the following conditions: . annual reports containing PAYG withholding payment summaries (with or without DASP payment summaries) must be provided by 14 August after the end of each financial year. . annual reports containing only DASP payment summaries must be provided by 31 October after the end of each financial year.
RETENTION OF INFORMATION
Under taxation law, payers must keep payment summary information for a statutory period of five years. The information can be kept electronically.
A copy of the data file provided to the ATO must be able to be regenerated on request by the ATO (for example, where a problem has been encountered in processing the information).
EXTENSION OF TIME TO LODGE
If you require additional time to lodge your annual report electronically phone 13 28 66.
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PRIVACY
The Privacy Act 1988 limits the collection, storage, use and disclosure of personal information about individuals by the ATO, other Commonwealth Government departments and agencies.
New private sector provisions in the Privacy Act also regulate the way many private sector organisations collect, use, secure and disclose personal information. The private sector provisions aim to give people greater control over the way information about them is handled in the private sector by requiring organisations to comply with ten national privacy principles. These principles give individuals the right to know what information an organisation holds about them and a right to correct that information if it is wrong.
The Privacy Commissioner’s Guidelines to the Australian Privacy Principles and other relevant information sheets are available at http://www.oaic.gov.au.
It is the responsibility of private sector organisations to obtain their own advice on the effect of privacy law, including the Australian Privacy Principles on their operations.
REGISTRATION WITH THE TAX PRACTITIONERS BOARD
Under the Tax Agent Services Act 2009 (TASA), entities that provide a ‘tax agent service’ for a fee or reward are required to be registered with the Tax Practitioners Board (TPB). The TPB has released an information sheet to assist software providers who provide tax related software systems to understand the operation and impact of the tax agent services regime. In particular, the information sheet:
. provides guidance on which situations may or may not require registration with the TPB as a tax or BAS agent; and . outlines procedures and processes that software providers need to have in place (where relevant) to ensure that they are not regarded as providing a tax agent service.
Therefore it is important for all software providers to be aware of the requirements of the TASA and, if appropriate, comply with the obligations that exist within it.
For more information go to the Tax practitioner board website
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3 REPORTING PROCEDURES
REPORTING FOR THE FIRST TIME
Software developers developing software for the electronic generation of Pay as you go (PAYG) withholding payment summary annual reports should refer to this specification when developing their application. Information is also available on the Software Developers Homepage at http://softwaredevelopers.ato.gov.au.
The Software Developers Homepage is maintained by the ATO on behalf of, and in consultation with, the software development industry and business advisers. It facilitates the development and listing of software which may assist businesses to meet their tax reporting obligations.
Commercial software developers are required to register on the Software Developers Homepage if they wish to list their products. Software developers who do not wish to list products do not need to register in order to access information. Subscribing for email updates is recommended for developers to be notified of significant issues and new and updated specifications.
TEST FACILITY
A test facility is provided to software developers to self-test the contents of test files. It is accessed using an ID and password. The test facility supports testing of files that comply with the latest versions of electronic reporting specifications. It cannot be used to make lodgments to the ATO. The same validation process will be applied to the files checked in the test facility and files that will be lodged via the ATO portals. To test a file:
1 Prepare the files using software developed in accordance with the published reporting specifications. 2 Log in to the test facility using the user ID and password. 3 Select Send data located in the left hand menu. 4 Select Browse to locate the file and then select OK. 5 Select Send to submit the file to the ATO, where it will be checked for format compatibility and data quality. 6 Select Transaction history to confirm the file has been uploaded. This can be done while the file is being validated for errors and warnings.
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7 When the validation is complete select Download from the Transaction history screen to download the validation report confirming the data is in a valid format or detailing any errors found.
ACCESSING THE TEST FACILITY
To obtain a user ID and password for the test facility, complete the File transfer test facility registration form at http://softwaredevelopers.ato.gov.au/bulktest. The test facility can be accessed from the same location.
For support in the use of the test facility, including password reset: . email [email protected], or . phone (02) 6216 4004 between 8.30am and 4.30pm, Monday to Friday AEST.
REPORTING ONLINE
To upload files, use the Portal file transfer function available on the Business portal, Tax Agent Portal, BAS Agent Portal or standard business reporting (SBR) if you have SBR-enabled software.
For specifications relevant to the SBR channel please refer to http://www.sbr.gov.au.
ECI is no longer available for Payment summary annual report.
Suppliers are able to lodge the Pay as you go (PAYG) payment summary annual report file online via the Business Portal, Tax Agent Portal or BAS Agent Portal where the data file has been prepared and stored locally.
On screen confirmation will advise whether the file has been successfully received by the ATO. If the file is successfully received the ATO then performs data quality and format compatibility checks. If the user selects the email notification option on the Lodge file screen and enters a valid email address, an email is sent confirming the lodge/test outcome for that file. A validation report is also available for download on the File status screen in portal, advising in detail of the lodge/test outcome and any errors or warnings found.
For more information about Portal file transfer go to www.ato.gov.au/onlineservices
The security features of the portals address the most commonly held concerns over internet- based electronic dealings, namely: . authentication (the sender is who they say they are) . confidentiality (the communication can only be read by the intended recipient)
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. integrity (the transmission cannot be altered without detection while in transit), and . non-repudiation (there is a record of the transmission and content).
GETTING STARTED
Access to the portals requires: . an ABN – apply online at www.abr.gov.au, and . an AUSkey – register online at www.auskey.abr.gov.au
For more information about AUSkey go to: www.ato.gov.au/onlineservices
AUSkey is an online security credential used to protect the client’s security and privacy when using ATO online services.
Every person associated with the business who wants to deal with the ATO online on behalf of that ABN will need an AUSkey. Users can have full or limited access to information, which can be changed anytime by using Access Manager in the portal.
The portals can be accessed from the Online services box in the right hand menu of the ATO website at www.ato.gov.au
DATA QUALITY The ATO will process all electronic reports promptly. During processing, the information is checked for format compatibility and is subjected to data quality testing. If necessary suppliers will be contacted with details of corrective action required.
The quality of the data provided in each report will be monitored and the ATO will advise clients if the data contained in the reports is unsatisfactory. Failure to comply with field data formats may result in rejection of the report. Corrective action is then required before re-lodgment.
BACKUP OF DATA It is the responsibility of the supplier to keep backups of data supplied to the ATO, so that data can be re-supplied if necessary. It is the responsibility of the provider to keep effective records as part of their tax reporting obligations.
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4 DATA FILE FORMAT
FILE CONTENT
Each file (dataset) must contain the three Supplier data records (page 15 and 16) that identify, among other things, the type of report, and the contact name and address of the supplier of the report.
The Supplier data records (page 15 and 16) must be the first three records on each data file. They must be reported once only and must be followed directly by the first Payer identity data record.
The first Payer identity data record (page 16) must appear as the fourth record on the data file and is to be followed by the Software data record.
The Software data record (page 17) contains the information about the software used to produce the report. It must immediately follow each Payer identity data record.
The Individual non-business payment summary data record (page 17 and 18) contains the individual non-business payment summary information. A separate payment summary has been introduced to report superannuation pensions or income streams.
The Business and personal services income payment summary data record (page 18) contains the Business and personal services income payment summary information.
The Foreign employment payment summary data record (page 19) contains the foreign employment payment summary information.
The Employment termination payment summary data record (page 20) contains the information from employment termination payment summaries issued to payees during the year.
The Superannuation income stream payment summary data record (page 21) contains the information from the superannuation income stream payment summary.
The Superannuation lump sum payment summary data record (page 22) contains the information from the superannuation lump sum payment summary.
The DASP data record (page 23) contains the information from the DASP payment summary information.
A data record should only be created when the record type is applicable to the payee. For example, if a payee has an individual non-business record and an employment termination payment record only, then do not create any other payment summary data records for that payee.
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The File total record (page 23) must be the last record on the file (dataset) to indicate the end of the data. It contains the total number of records in the data file.
Only one File total record may be present in each data file.
SORT ORDER OF THE REPORT DATA FILE
The sort order of the report data file must be as follows: . the three Supplier data records . then the Payer identity data record for the first payer being reported . then the Software data record, and . then all payment summary data records or DASP data records for that payer
If there is another report from a different payer to be provided on the same file, then a Payer identity data record, Software data record and payment summary or DASP data records for the next payer must follow the last payment summary or DASP data record for the previous payer.
The File total record must be placed at the end of the file.
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FILE STRUCTURE EXAMPLE
Example 1
Displaying logical order of the payment summary data record types.
Supplier data record 1 Supplier data record 2 Supplier data record 3
Payer identity data record Software data record Individual non-business payment summary data record 1 Individual non-business payment summary data record 2 Individual non-business payment summary data record n Business and personal services income payment summary data record 1 Business and personal services income payment summary data record 2 Business and personal services income payment summary data record n Foreign employment payment summary data record 1 Foreign employment payment summary data record 2 Foreign employment payment summary data record n Employment termination payment summary data record 1 Employment termination payment summary data record 2 Employment termination payment summary data record n Superannuation income stream payment summary data record 1 Superannuation income stream payment summary data record 2 Superannuation income stream payment summary data record n Superannuation lump sum payment summary data record 1 Superannuation lump sum payment summary data record 2 Superannuation lump sum payment summary data record n DASP data record 1 DASP data record 2 DASP data record n
Repeat the above structure - from Payer identity data record - for other payers being reported on the same file.
File total record
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Example 2
Displaying an alternative order of the payment summary data record types.
Supplier data record 1 Supplier data record 2 Supplier data record 3
Payer identity data record Software data record Individual non-business payment summary data record 1 Individual non-business payment summary data record 2 Employment termination payment summary data record 1 Superannuation income stream payment summary data record 1 Superannuation income stream payment summary data record 2 Individual non-business payment summary data record 3 Individual non-business payment summary data record 4 Business and personal services income payment summary data record 1 Foreign employment payment summary data record 1 Foreign employment payment summary data record 2 Business and personal services income payment summary data record 2 Employment termination payment summary data record 2 Superannuation lump sum payment summary data record 1 Superannuation income stream payment summary data record 3 DASP data record 1 DASP data record 2 DASP data record 3
Repeat the above structure - from Payer identity data record - for other payers being reported on the same file.
File total record
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5 RECORD SPECIFICATIONS
FILE NAME
To assist with the easy identification of PAYG payment summary annual report files, it is recommended that it be given a meaningful name eg PSAR2018 and must only contain characters from the range A-Z, 0-9, space, apostrophe, hyphen and full stop and must be less the 255 characters.
CR, LF and EOF markers
The ATO prefers data to be supplied without CR, LF or end-of-file (EOF) markers. However, if these characters cannot be removed, the following rules apply:
EOF (if supplied) (a) one and only one EOF character is to be supplied and must be the last character of the file. (b) if CR/LF characters are used, one EOF character may also be supplied as the last character of the file. In this case, the last three characters of the file will be CR/LF/EOF (in that order).
CR/LF (if supplied) (c) if CR/LF characters are supplied, they must always occur together as a coupled pair and be on the end of each record, or (d) the CR/LF coupled pair of characters may occur on the last record as the last two characters only. In this case, all preceding records must not have CR/LF characters. A special case can occur if only one coupled pair CR/LF is used in conjunction with an EOF character where the last three characters will be CR/LF/EOF (see (b) above).
CR/LF and EOF characters are not part of the data supplied and, if used, must be additional characters to the record length.
Record length (character position 1-3) in all records must be set to 628.
A simple check can be used to ensure that the record length of a fixed length file is correct. The length of the file supplied to the ATO must be a multiple of the fixed record length.
For example, for files that do not contain CR/LF at the end of each record. File record length is 628 characters Length of the file = 62800 62800 / 628 = 100 and 0 remainder Therefore the file is OK
If length of the file = 63000 63000 / 628 = 100 and 200 remainder
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Therefore, there is an error in the file.
For example, for files that contain CR/LF at the end of each record. (This is only a check of the file length and the 630 characters must only be used for division. All record lengths in the data must be 628). File record length is 630 characters (record 628 + CR/LF 2) Length of the file = 63000 63000 / 630 = 100 and 0 remainder Therefore the file is OK
If length of the file = 63200 63200 / 630 = 100 and 200 remainder Therefore, there is an error in the file
If an error in the division occurs, the file must be corrected before it is sent to the ATO.
Examples of errors that may occur: . One or more of the records is longer or shorter than the fixed length of 628 characters. . There are characters at the end of the file that need to be removed. For example: – an extra end-of-file marker, – an additional CR/LF (if providing CR/LF there should only be one CR/LF at the end of the file) (see above), or – binary zeros.
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DESCRIPTION OF TERMS USED IN DATA RECORD SPECIFICATIONS
The following tables show data records and their elements. The tables contain the following standard columns:
Character position – the start and end position of the field in the record.
Field length – the length of the data item in bytes.
Field format – the format type of the field.
A is alphabetic (A-Z) - both upper and lower case are acceptable in all non-specific fields - one byte per character. Alphabetic fields must be left justified and characters not used must be blank filled.
For example, SMITH in a ten character field would be reported as SMITHbbbbb (the character b is used to indicate blanks).
AN is alphanumeric - both upper and lower case alphabetic characters are acceptable in non-specific fields only, for example, name and address fields – one byte per character. Alphanumeric fields must be left justified and characters not used must be blank filled.
For example 10 FIRST STREET in a 20 character alphanumeric field would be reported as 10bFIRSTbSTREETbbbbb (the character b is used to indicate blanks).
DT is a date in DDMMCCYY format. If the day or month components are less than 10, insert a leading zero.
For example: . 26 March 2018 would be reported as 26032018 . 9 November 2017 would be reported as 09112017
If the date is mandatory it must be a valid date, otherwise see date under the optional field type on the next page.
N is numeric (0-9) - one byte per digit. Numeric fields must be right justified and zero filled.
For example, 123456789 in an 11 digit field would be reported as 00123456789.
All amount fields are to be reported as dollar fields and must not contain decimal points, commas or other non-numeric characters (for example $+-). The amount must be reported in whole dollars. If an amount includes cents, the cents must be truncated (or disregarded).
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For example, in an 8 character numeric (amount) field: . $1234.99 would be reported as 00001234 . $122.16 would be reported as 00000122 . $567.00 would be reported as 00000567, and . $00.00 would be reported as 00000000.
Field type – codes used are:
M Mandatory field that must be provided. For single character mandatory fields, a blank (space) is NOT a valid value. ALPHA: field must not start with a blank or be blank filled ALPHANUMERIC: field must not start with a blank or be blank filled NUMERIC: field must not start with a blank and may be zero filled DATE: field must not be zero filled.
O Optional field that must be made available by the software developer for the payer to complete. Payers must complete the field if the data is available. ALPHA: if not present, field must be blank filled ALPHANUMERIC: if not present, field must be blank filled NUMERIC: if not present, field must be zero filled DATE: if not present, field must be zero filled.
C Conditional field that must be made available by the software developer for the payer to complete. Payers must complete the field as specified.
S For use by the ATO. It must be blank filled.
The ATO has received requests for payers to use other payee identifiers (such as payroll ID) to assist in the preparation of the data for annual reports. The ATO does not require this information for this specification but will accept reports that utilise the filler field for this purpose. The three Supplier data records and the Payer identity record must not include any additional information in the filler field (must be blank filled).
Field name – a brief description of the field.
Reference number – the definition reference number. These definitions can be found in Field definitions and edit rules (page 26).
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SUPPLIER DATA RECORD 1
Character Field Field Field Field name Reference position length format type number 1-3 3 N M Record length (=628) 6.1 4-17 14 AN M Record identifier (=IDENTREGISTER1) 6.2 18-28 11 N M Supplier Australian business number 6.3 29-29 1 A M Run type (=T or P) 6.4 30-37 8 DT M Report end date (DDMMCCYY) 6.5 38-38 1 A M Data type (=E) 6.6 39-39 1 A M Type of report (=A) 6.7 40-40 1 A M Format of return media (=P) 6.8 41-50 10 AN M Report specification version number 6.9 (=FEMPA013.0) 51-628 578 A S Filler 6.10
SUPPLIER DATA RECORD 2
Character Field Field Field Field name Reference position length format type number 1-3 3 N M Record length (=628) 6.1 4-17 14 AN M Record identifier (=IDENTREGISTER2) 6.11 18-217 200 AN M Supplier name 6.12 218-255 38 AN M Supplier contact name 6.13 256-270 15 AN M Supplier contact telephone number 6.14 271-285 15 AN O Supplier facsimile number 6.15 286-301 16 AN O Supplier file reference 6.16 302-628 327 A S Filler 6.10
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SUPPLIER DATA RECORD 3
Character Field Field Field Field name Reference position length format type number 1-3 3 N M Record length (=628) 6.1 4-17 14 AN M Record identifier (=IDENTREGISTER3) 6.17 18-55 38 AN M Supplier street address line 1 6.18 56-93 38 AN O Supplier street address line 2 6.18 94-120 27 AN M Supplier suburb, town or locality 6.19 121-123 3 A M Supplier state or territory 6.20 124-127 4 N M Supplier postcode 6.21 128-147 20 AN C Supplier country 6.22 148-185 38 AN O Supplier postal address line 1 6.23 186-223 38 AN C Supplier postal address line 2 6.23 224-250 27 AN C Supplier postal address suburb, town or 6.24 locality 251-253 3 A C Supplier postal address state or territory 6.25 254-257 4 N C Supplier postal address postcode 6.26 258-277 20 AN C Supplier postal address country 6.27 278-353 76 AN O Supplier email address 6.28 354-628 275 A S Filler 6.10
PAYER IDENTITY DATA RECORD
Character Field Field Field Field name Reference position length format type number 1-3 3 N M Record length (=628) 6.1 4-11 8 A M Record identifier (=IDENTITY) 6.29 12-22 11 N M Payer Australian business number or 6.30 withholding payer number 23-25 3 N M Branch number 6.31 26-29 4 N M Financial year (CCYY) 6.32 30-229 200 AN M Payer name 6.33 230-429 200 AN O Payer trading name 6.34 430-467 38 AN M Payer address line 1 6.35 468-505 38 AN O Payer address line 2 6.35 506-532 27 AN M Payer suburb, town or locality 6.36 533-535 3 A M Payer state or territory 6.37 536-539 4 N M Payer postcode 6.38 540-559 20 AN C Payer country 6.39 560-597 38 AN O Payer contact name 6.40 598-612 15 AN O Payer contact telephone number 6.41 613-627 15 AN O Payer contact facsimile number 6.42
UNCLASSIFIED 16 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
628-628 1 A S Filler 6.10
UNCLASSIFIED 17 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
SOFTWARE DATA RECORD
Character Field Field Field Field name Reference position length format type number 1-3 3 N M Record length (=628) 6.1 4-11 8 A M Record identifier (=SOFTWARE) 6.43 12-91 80 AN M Software product type 6.44 92-628 537 A S Filler 6.10
INDIVIDUAL NON-BUSINESS PAYMENT SUMMARY DATA RECORD
Character Field Field Field Field name Reference position length format type number 1-3 3 N M Record length (=628) 6.1 4-7 4 A M Record identifier (=DINB) 6.45 8-8 1 A M Income type (= H, P or S) 6.46 9-17 9 N M Payee tax file number 6.47 18-25 8 DT O Payee date of birth (DDMMCCYY) 6.48 26-55 30 AN M Payee surname or family name 6.49 56-70 15 AN C Payee first given name 6.50 71-85 15 AN O Payee second given name 6.51 86-123 38 AN M Payee address line 1 6.52 124-161 38 AN O Payee address line 2 6.52 162-188 27 AN M Payee suburb, town or locality 6.53 189-191 3 A M Payee state or territory 6.54 192-195 4 N M Payee postcode 6.55 196-215 20 AN C Payee country 6.56 216-223 8 DT M Period of payment start date 6.57 (DDMMCCYY) 224-231 8 DT M Period of payment end date 6.58 (DDMMCCYY) 232-239 8 N M Total tax withheld (dollars) 6.59 240-247 8 N M Gross payments (dollars) 6.60 248-255 8 N M Total allowances (dollars) 6.61 256-263 8 N M Lump sum payment A (dollars) 6.62 264-271 8 N M Lump sum payment B (dollars) 6.62 272-279 8 N M Lump sum payment D (dollars) 6.62 280-287 8 N M Lump sum payment E (dollars) 6.62 288-295 8 N M Community development employment 6.63 project (dollars) 296-303 8 N M Zero filler 6.64 304-311 8 N M Reportable fringe benefits (dollars) 6.65 312-312 1 A M Amendment indicator (=A or O) 6.66 313-320 8 N M Reportable employer superannuation 6.67 contributions (dollars)
UNCLASSIFIED 18 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
321-321 1 A C Lump sum payment A type (=R or T) 6.68 322-329 8 N M Workplace giving (dollars) 6.69 330-337 8 N M Union/professional association fees 6.70 (dollars) 338-345 8 N M Exempt foreign employment income 6.71 (dollars) 346-353 8 N M Deductible amount of the undeducted 6.72 purchase price of the annuity (dollars) 354-354 1 A C FBT exempt type (=Y or N) 6.73 355-628 274 A S Filler 6.10
BUSINESS AND PERSONAL SERVICES INCOME PAYMENT SUMMARY DATA RECORD
Character Field Field Field Field name Reference position length format type number 1-3 3 N M Record length (=628) 6.1 4-7 4 A M Record identifier (=DLVP) 6.74 8-10 3 N M Payment type 6.75 11-19 9 N C Payee tax file number 6.47 20-30 11 N C Payee Australian business number 6.76 31-38 8 DT O Payee date of birth (DDMMCCYY) 6.48 39-68 30 AN M Payee surname or family name 6.49 69-83 15 AN C Payee first given name 6.50 84-98 15 AN O Payee second given name 6.51 99-136 38 AN M Payee address line 1 6.52 137-174 38 AN O Payee address line 2 6.52 175-201 27 AN M Payee suburb, town or locality 6.53 202-204 3 A M Payee state or territory 6.54 205-208 4 N M Payee postcode 6.55 209-228 20 AN C Payee country 6.56 229-236 8 DT M Period of payment start date 6.57 (DDMMCCYY) 237-244 8 DT M Period of payment end date 6.58 (DDMMCCYY) 245-252 8 N M Total tax withheld (dollars) 6.59 253-260 8 N M Gross payments or gross attributed 6.77 income (dollars) 261-268 8 N M Reportable employer superannuation 6.67 contributions (dollars) 269-269 1 A M Amendment indicator (=A or O) 6.66 270-628 359 A S Filler 6.10
UNCLASSIFIED 19 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
FOREIGN EMPLOYMENT PAYMENT SUMMARY DATA RECORD
Character Field Field Field Field name Reference position length format type number 1-3 3 N M Record length (=628) 6.1 4-7 4 A M Record identifier (=DFEI) 6.78 8-16 9 N M Payee tax file number 6.47 17-24 8 DT O Payee date of birth 6.48 25-54 30 AN M Payee surname or family name 6.49 55-69 15 AN C Payee first given name 6.50 70-84 15 AN O Payee second given name 6.51 85-122 38 AN M Payee address line 1 6.52 123-160 38 AN O Payee address line 2 6.52 161-187 27 AN M Payee suburb, town or locality 6.53 188-190 3 A M Payee state or territory 6.54 191-194 4 N M Payee postcode 6.55 195-214 20 AN C Payee country 6.56 215-222 8 DT M Period of payment start date 6.57 (DDMMCCYY) 223-230 8 DT M Period of payment end date 6.58 (DDMMCCYY) 231-238 8 N M Total Australian tax withheld (dollars) 6.79 239-246 8 N M Foreign tax paid (dollars) 6.80 247-254 8 N M Gross payments (dollars) 6.60 255-255 1 A M Gross payments type (=F or J) 6.81 256-263 8 N M Lump sum payment A (dollars) 6.62 264-271 8 N M Lump sum payment D (dollars) 6.62 272-279 8 N M Lump sum payment E (dollars) 6.62 280-280 1 A C Lump sum payment A type (=R or T) 6.68 281-288 8 N M Reportable fringe benefits (dollars) 6.65 289-296 8 N M Reportable employer superannuation 6.67 contributions (dollars) 297-297 1 A C FBT exempt type (=Y or N) 6.73 298-298 1 A M Amendment indicator (=A or O) 6.66 299-628 330 A M Filler 6.10
UNCLASSIFIED 20 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
EMPLOYMENT TERMINATION PAYMENT SUMMARY DATA RECORD
Character Field Field Field Field name Reference position length format type number 1-3 3 N M Record length (=628) 6.1 4-7 4 A M Record identifier (=DEMP) 6.82 8-16 9 N M Payee tax file number 6.47 17-46 30 AN M Payee surname or family name 6.49 47-61 15 AN C Payee first given name 6.50 62-76 15 AN O Payee second given name 6.51 77-114 38 AN M Payee address line 1 6.52 115-152 38 AN O Payee address line 2 6.52 153-179 27 AN M Payee suburb, town or locality 6.53 180-182 3 A M Payee state or territory 6.54 183-186 4 N M Payee postcode 6.55 187-206 20 AN C Payee country 6.56 207-214 8 DT M Payee date of birth (DDMMCCYY) 6.48 215-222 8 DT M Date of payment (DDMMCCYY) 6.83 223-230 8 N M Total tax withheld (dollars) 6.59 231-238 8 N M Taxable component (dollars) 6.84 239-246 8 N M Tax free component (dollars) 6.85 247-247 1 A M Payment type code (=R, O, S, P, D, B, N 6.86 or T) 248-248 1 A M Amendment indicator (=A or O) 6.66 249-628 380 A S Filler 6.10
UNCLASSIFIED 21 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
SUPERANNUATION INCOME STREAM PAYMENT SUMMARY DATA RECORD
Character Field Field Field Field name Reference position length format type number 1-3 3 N M Record length (=628) 6.1 4-7 4 A M Record identifier (=DPEN) 6.87 8-16 9 N M Payee tax file number 6.47 17-24 8 DT M Payee date of birth (DDMMCCYY) 6.48 25-54 30 AN M Payee surname or family name 6.49 55-69 15 AN C Payee first given name 6.50 70-84 15 AN O Payee second given name 6.51 85-122 38 AN M Payee address line 1 6.52 123-160 38 AN O Payee address line 2 6.52 161-187 27 AN M Payee suburb, town or locality 6.53 188-190 3 A M Payee state or territory 6.54 191-194 4 N M Payee postcode 6.55 195-214 20 AN C Payee country 6.56 215-222 8 DT M Period of payment start date 6.57 (DDMMCCYY) 223-230 8 DT M Period of payment end date 6.58 (DDMMCCYY) 231-238 8 N M Total tax withheld (dollars) 6.59 239-246 8 N M Taxable component – taxed element 6.88 (dollars) 247-254 8 N M Taxable component – untaxed element 6.89 (dollars) 255-262 8 N M Tax free component (dollars) 6.85 263-270 8 N M Tax offset amount (dollars) 6.90 271-278 8 N M Lump sum in arrears – taxable 6.91 component - taxed element (dollars) 279-286 8 N M Lump sum in arrears – taxable 6.91 component - untaxed element (dollars) 287-294 8 N M Lump sum in arrears – tax free 6.92 component (dollars) 295-295 1 A M Reversionary income stream 6.93 296-296 1 A M Amendment indicator (=A or O) 6.66 297-628 332 A S Filler 6.10
UNCLASSIFIED 22 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
SUPERANNUATION LUMP SUM PAYMENT SUMMARY DATA RECORD
Character Field Field Field Field name Reference position length format type number 1-3 3 N M Record length (=628) 6.1 4-7 4 A M Record identifier (=DSLS) 6.94 8-16 9 N M Payee tax file number 6.47 17-24 8 DT M Payee date of birth (DDMMCCYY) 6.48 25-54 30 AN M Payee surname or family name 6.49 55-69 15 AN C Payee first given name 6.50 70-84 15 AN O Payee second given name 6.51 85-122 38 AN M Payee address line 1 6.52 123-160 38 AN O Payee address line 2 6.52 161-187 27 AN M Payee suburb, town or locality 6.53 188-190 3 A M Payee state or territory 6.54 191-194 4 N M Payee postcode 6.55 195-214 20 AN C Payee country 6.56 215-222 8 DT M Date of payment (DDMMCCYY) 6.83 223-230 8 N M Total tax withheld (dollars) 6.59 231-238 8 N M Taxable component – taxed element 6.88 (dollars) 239-246 8 N M Taxable component – untaxed element 6.89 (dollars) 247-254 8 N M Tax free component (dollars) 6.85 255-255 1 A M Death benefit (=Y or N) 6.95 256-256 1 A C Type of death benefit (=T or O) 6.96 257-257 1 A M Amendment indicator (=A or O) 6.66 258-628 371 A S Filler 6.10
UNCLASSIFIED 23 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
DASP DATA RECORD
Character Field Field Field Field name Reference position length format type number 1-3 3 N M Record length (=628) 6.1 4-7 4 A M Record identifier (=DASP) 6.97 8-16 9 N O Payee tax file number 6.47 17-46 30 AN M Payee surname or family name 6.49 47-61 15 AN C Payee first given name 6.50 62-76 15 AN O Payee second given name 6.51 77-114 38 AN M Payee address line 1 6.52 115-152 38 AN O Payee address line 2 6.52 153-179 27 AN M Payee suburb, town or locality 6.53 180-182 3 A M Payee state or territory 6.54 183-186 4 N M Payee postcode 6.55 187-206 20 AN C Payee country 6.56 207-214 8 DT M Date of payment (DDMMCCYY) 6.83 215-222 8 N M Total tax withheld (dollars) 6.59 223-230 8 N M Taxable component – taxed element 6.88 (dollars) 231-238 8 N M Taxable component – untaxed element 6.89 (dollars) 239-246 8 N M Tax free component (dollars) 6.85 247-247 1 A O DASP type 6.98 248-248 1 A M Amendment indicator (=A or O) 6.66 249-628 380 A S Filler 6.10
FILE TOTAL RECORD
Character Field Field Field Field name Reference position length format type number 1-3 3 N M Record length (=628) 6.1 4-13 10 AN M Record identifier (=FILE-TOTAL) 6.99 14-21 8 N M Number of records 6.100 22-628 607 A S Filler 6.10
UNCLASSIFIED 24 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
6 DATA FIELD DEFINITIONS AND VALIDATION RULES
REPORTING OF ADDRESS DETAILS
It is important that address information provided in the reports supports the automatic issue of correspondence to payers and suppliers. Address fields in all records provide for a standard structure in reporting with two fields (two lines) of 38 characters provided for the street address information. There are separate fields for suburb, town or locality, state or territory and postcode.
Where address fields are mandatory, they must not contain a blank at the beginning of the field, nor may they contain two spaces between words.
Where the street address is longer than two lines, C/O lines are to be omitted.
The suburb, town or locality, state or territory and postcode must be supplied in the separate fields provided and must not be included in the first or second address line fields.
The state or territory field contains the relevant state or territory for the address. The field must be set to one of the codes shown below:
ACT Australian Capital Territory NSW New South Wales NT Northern Territory QLD Queensland SA South Australia TAS Tasmania VIC Victoria WA Western Australia OTH Overseas addresses
No other abbreviations are acceptable. The postcode field should only contain numeric values from 0000–9999. If the field is mandatory, then a valid postcode must be reported (for example 0000 is not a valid postcode).
For an overseas address; . The postcode field must always be set to 9999. . The street address must be provided in the first and second address lines. . The town, state or region and area code must be reported in the suburb, town or locality field. . The state field must be reported as OTH, and . The name of the overseas country is to be provided in the country field.
UNCLASSIFIED 25 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
For example, the overseas address 275 Central Park West, Apartment 14F, New York, New York, USA 10024 would be reported as shown below.
Character Field Field name Content position length 430–467 38 Payer address line 1 275 CENTRAL PARK WEST 468–505 38 Payer address line 2 APARTMENT 14F 506–532 27 Payer suburb, town or NEW YORK NY 10024 locality 533–535 3 Payer state or territory OTH 536–539 4 Payer postcode 9999 540–559 20 Payer country USA
If the payer has captured more than one address for a payee residing overseas and one of those is an Australian address, then the Australian address (including the postcode) must be reported rather than the overseas address.
REPORTING OF NAME FIELDS
For payees, the components of the individual’s name – surname or family name, first given name, and second given name must be reported in the separate fields as specified. Titles, prefixes and suffixes (for example, Ms, Mr, Dr, and OBE) should not be included when reporting names.
Where the payee has a legal single name only, the Payee first given name and Payee second given name fields must be blank filled. The legal single name must be provided in the Payee surname or family name field.
Payer, supplier and trading names are to be reported in full with one space between words and any initials that occur in the name. However, care must be taken with some non-individual names to differentiate between initials and actual words.
For example, W.R. and J.B. Smith (a partnership) would be reported as WbRbANDbJbBbSMITH, but ABC Driving School Pty Ltd would be reported as ABCbDRIVINGbSCHOOLbPTYbLTD (the character b is used to indicate blanks).
Where name fields are reported, they must not contain a blank at the beginning of the field, nor may they contain two spaces between words. Multi-word names must be separated by a single space.
CURRENCY FOR REPORTING
All amounts recorded must be reported in Australian dollars.
UNCLASSIFIED 26 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
FIELD DEFINITIONS AND EDIT RULES 6.1 Record length – must be set to 628.
6.2 Record identifier – must be set to IDENTREGISTER1.
6.3 Supplier Australian business number – the ABN of the data supplier and must be a valid ABN. Refer to section 9 Algorithms for information on ABN validation.
6.4 Run type – identifies the information contained in the file as test or production data. This field must be set to either T for test data or P for production data.
6.5 Report end date – contains the end date for the reporting period. The Report end date must be within the financial year (refer to 6.32 Financial year). For example, if the information reported is for the period 1 July 2017 to 30 June 2018, this field would be set to 30062018.
6.6 Data type – identifies the type of information contained in the file. For PAYG withholding payment summary annual reports the field must be set to E.
6.7 Type of report – identifies the type of data being lodged. This field must be set to A.
6.8 Format of return media – identifies the medium to be used by the ATO for return of information to the supplier. For payment summary reports this field must be set to P (paper).
6.9 Report specification version number – must be set to the version number of the specification that the report corresponds to. For reports produced using this specification this field must be set to FEMPA013.0.
6.10 Filler – for use by the ATO. It must be blank filled and must not contain binary zeros. For exceptions to this requirement see page 14 under the S field type.
6.11 Record identifier – must be set to IDENTREGISTER2.
6.12 Supplier name – the name of the organisation sending the data (the supplier). If the supplier is a computer service provider supplying data on behalf of a payer, then the name of the computer service provider must appear in this field.
6.13 Supplier contact name – the name of a person in the organisation sending the data who will be able to answer questions in relation to any problems with the transmission itself, not necessarily the quality of the data contained within the report.
6.14 Supplier contact telephone number – the telephone number for the nominated supplier contact person. This field must either be: . the area code followed by the telephone number (02b1234b5678), or . a mobile phone number (0466b123b456).
UNCLASSIFIED 27 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
The character b is used above to indicate blanks.
6.15 Supplier facsimile number – the supplier’s fax number should be provided where possible. This field must be the area code followed by the fax number. For example, . the area code followed by the fax number 02b1234b5678.
The character b is used above to indicate blanks.
6.16 Supplier file reference – used to record the supplier’s own reference number. This number can then be used by the ATO in the event of any problems or questions about information contained in the report. The supplier may find the use of such a reference useful if submitting a larger number of reports to the ATO.
6.17 Record identifier – must be set to IDENTREGISTER3.
6.18 Supplier street address – lines 1 and 2 must only contain the street address (excluding suburb, town or locality, state or territory, postcode and country) of the supplier, not a Post Office box. The fields are part of the address used to advise suppliers of the success or failure of their lodgment. It may not be necessary to use both lines. If the second line is not used, then it must be blank filled.
6.19 Supplier suburb, town or locality – the suburb, town or locality for the street address of the supplier. This field is part of the address used to advise suppliers of the success or failure of their lodgment.
6.20 Supplier state or territory – the state or territory for the street address of the supplier. The field must be set to one of the appropriate codes (see page 24). If an overseas address is specified, then this field must be set to OTH.
6.21 Supplier postcode – the postcode for the street address of the supplier. This field is part of the address used to advise suppliers of the success or failure of their lodgment. If an overseas address is specified, then this field must be set to 9999.
6.22 Supplier country – the country for the street address of the supplier. This field may be left blank if the country is Australia. This field is part of the address for all correspondence to the supplier. If the Supplier postcode is 9999, then this field must be a country other than Australia.
6.23 Supplier postal address – lines 1 and 2 contain the postal address (excluding suburb, town or locality, state or territory, postcode and country) of the supplier. These fields are part of the address for all correspondence to the supplier. It may not be necessary to use both lines. If the second line is not used, then it must be blank filled. If line 1 is blank then line 2 must also be blank.
UNCLASSIFIED 28 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
6.24 Supplier postal address suburb, town or locality – the suburb, town or locality for the postal address of the supplier. This field is part of the address for all correspondence to the supplier. If Supplier postal address line 1 is present then this field is mandatory. If Supplier postal address line 1 is blank then this field must also be blank filled.
6.25 Supplier postal address state or territory – the state or territory for the postal address of the supplier. This field is part of the address for all correspondence to the supplier. The field must be set to one of the appropriate codes (see page 24). If Supplier postal address line 1 is present then this field is mandatory. If Supplier postal address line 1 is blank then this field must also be blank filled. If an overseas address is specified, then this field must be set to OTH.
6.26 Supplier postal address postcode – the postcode for the postal address of the supplier. This field is part of the address for all correspondence to the supplier. If an overseas address is specified, then this field must be set to 9999. If Supplier postal address line 1 is blank then this field must be zero filled.
6.27 Supplier postal address country – the country for the postal address of the supplier. This field is part of the address for all correspondence to the supplier. This field may be left blank if the country is Australia. If the Supplier postal address postcode is 9999 then this field must be a country other than Australia. If Supplier postal address line 1 is blank then this field must be blank.
6.28 Supplier email address – may be used to provide the supplier's email address. The ATO can communicate with clients using email and it is expected that some correspondence to suppliers (acknowledgment of receipt of the report, certain processing enquiries and general correspondence) may be issued this way. If present, this must be a valid email address (@ must be positioned after the first character and before the last character).
6.29 Record identifier – must be set to IDENTITY.
6.30 Payer Australian business number or withholding payer number – the payer’s current ABN or WPN must be reported in this field. This must be a valid ABN or WPN. Refer to section 9 Algorithms for information on ABN and WPN validations.
The ABN or WPN reported must belong to the payer named in this record.
6.31 Branch number – the branch number of the payer making the report. If the payer does not have a branch number this field must be set to 001. If a WPN is recorded at Payer Australian business number or withholding payer number field, then zero fill Branch number field.
6.32 Financial year – the financial year to which the information relates. It must be provided in the format CCYY. The field cannot be greater than the current financial year and not less than 2018. For example, if the information reported is for the financial year 1 July 2017 to 30 June 2018, the Financial year must be reported as 2018.
UNCLASSIFIED 29 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
Only one financial year can be reported per file.
6.33 Payer name – as it appears on the payer’s ABN or WPN registration.
The payer name reported in this field must correspond to the ABN or WPN that is reported in the Payer Australian business number or withholding payer number field. This should be the name that appears on the payer’s activity statements.
6.34 Payer trading name – the full trading name of the payer. If the payer does not have a trading name then this field must be blank filled. For example, ABC Holdings Pty Ltd is the registered name for an organisation trading as Australian Investments. The Payer name field would contain ABC Holdings Pty Ltd and the Payer trading name field would contain Australian Investments.
6.35 Payer address – lines 1 and 2 contain the postal address for the payer (excluding suburb, town or locality, state or territory, postcode and country). These fields are part of the address for all correspondence to the payer. It may not be necessary to use both lines. If the second line is not used then it must be blank filled. If line 1 is blank, then line 2 must also be blank filled.
6.36 Payer suburb, town or locality – the suburb, town or locality for the postal address of the payer. This field is part of the address for all correspondence to the payer.
6.37 Payer state or territory – the state or territory for the current postal address of the payer. The field must be set to one of the appropriate codes (see page 24). If an overseas address is specified, then this field must be set to OTH.
6.38 Payer postcode – the postcode for the postal address of the payer. This field is part of the address for all correspondence to the payer. If an overseas address is specified, then this field must be set to 9999.
6.39 Payer country – the country for the postal address of the payer. This field may be left blank if the country is Australia. If the Payer postcode field is 9999 then this field must be a country other than Australia.
6.40 Payer contact name – the name of an individual who can be contacted if the ATO needs to discuss matters relating to the information provided in the report.
6.41 Payer contact telephone number – the telephone number for the nominated contact person. This field must be either: . the area code followed by the telephone number for example 02b1234b5678, or . mobile phone number for example 0466b123b456.
The character b is used above to indicate blanks.
UNCLASSIFIED 30 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
6.42 Payer contact facsimile number – the fax number for the nominated contact person should be provided where possible. This field must be the area code followed by the fax number. For example, . the area code followed by the fax number 02b1234b5678.
The character b is used above to indicate blanks.
6.43 Record identifier – must be set to SOFTWARE.
6.44 Software product type – the registered name of the software product and the version (if applicable) used to compile the report. If the product has not been developed in-house, then populate this field with COMMERCIAL, followed by the name of the software developer, the software product and the software version number. If the product has been developed in-house, then populate this field with INHOUSE followed by the name of the organisation that developed the software. If a contractor or consultant was used, the name of the company will need to be provided.
6.45 Record identifier – must be set to DINB.
6.46 Income type – identifies the type of income being reported on the payment summary. This field must be set to one of the following values: H - for working holidaymakers employed under the relevant visa P - for non-superannuation pension or annuity payments. S - for salary or wages
Income type H is only applicable for payments made to working holidaymakers from 1 January 2017. If an employee is working for a period before and after 1 January 2017 then two payment summaries are required for the employee.
6.47 Payee tax file number – the TFN quoted by the payee or an appropriate TFN code must be reported here.
For employment termination payments, in the event the payment is due to the death of an employee, show either the TFN of the trustee for the deceased estate or the TFN of the dependant or non dependant of the deceased employee, whichever is applicable. For superannuation lump sums paid due to another person’s death show either the TFN of the trustee for the deceased estate or non dependant of the deceased person, whichever is applicable.
For business and personal services income payment summary data record, if the Payment
UNCLASSIFIED 31 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
type field is 003 (voluntary agreement) then this field must be zero filled.
This is a numeric field, is right justified and can only contain values from 000000000 to 999999999.
In circumstances where a payee has; . not completed a TFN declaration, or . is not required to quote a TFN, or . has chosen not to quote a TFN, or . the TFN is invalid, use one of the following TFN codes in place of the TFN.
TFN code Description 000000000 No TFN quoted by the payee – . the payee has not completed a TFN declaration, or . the payee has completed a TFN declaration and chooses not to quote a TFN, or . the payee has indicated that they applied or enquired about a TFN with the ATO and failed to provide a TFN within 28 days. 111111111 If a payment summary is prepared for a payee who does not provide a TFN but they indicate on the TFN declaration that they have applied or enquired about a TFN with the ATO, an interim code of 111111111 can be used by the payer. This code would be updated with the payee’s TFN or with the no TFN quoted code [000000000] where the payee fails to provide the TFN to the payer within the 28 day period allowed, under legislation, to obtain and provide the TFN to the payer. The ONLY time that the TFN code 111111111 would be reported to the ATO is when the payee commenced work in mid to late June and had not received notification of the TFN prior to the submission of the report to the ATO. 333333333 Where the payee is under the age of eighteen and: . earns $350 or less weekly, or . earns $700 or less fortnightly, or . earns $1517 or less monthly.
The code 333333333 must be used when claiming an exemption from quoting a TFN. If circumstances change and the payee subsequently earns a level of income that attracts withholding tax, a TFN will be required to be provided at that time.
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444444444 Where the payee is a recipient of a social security or service pension or benefit (other than Newstart, sickness allowance, special benefits or partner allowance) an exemption from quoting a TFN may be claimed. In this case the code 444444444 must be used. 987654321 Where a payee has quoted a TFN with alpha characters the code 987654321 must be used in place of the quoted TFN. This code must also be used where the TFN quoted cannot be contained in the TFN field.
6.48 Payee date of birth – the date of birth of the payee in the format DDMMCCYY. For example, if the payee’s date of birth is 29 June 1946, it would be reported as 29061946.
This field is mandatory for life benefit employment termination payments, superannuation income stream and life benefit superannuation lump sum payment summaries. Zero fill this field if the payment is a death benefit termination payment or a superannuation lump sum because of the death of a person.
This field is optional for other payment summary types but payers who have captured this information are requested to provide it to assist the ATO in verifying the identity of clients.
This field must be zero filled for those payees where the data is unavailable. If only a year of birth is known, the day and month should be zero filled. For example if the year of birth was 1956, it would be reported as 00001956.
6.49 Payee surname or family name – must contain the payee’s surname or family name. Where the payee has a legal single name only, this field must be completed. If the payment is due to another person’s death show either the name of the trustee for the deceased estate or the beneficiary of the deceased person, whichever is applicable.
6.50 Payee first given name – must contain the payee’s first given name.
Where the payee has a legal single name only, this field must be blank filled. The legal single name must be provided in the individual Payee surname or family name field.
6.51 Payee second given name – the payee’s second given name must be provided in this field. If second given name is unknown, then the payee’s second initial should be provided in this field. If the payee has no second given name this field must be blank filled. Where a payee has more than two given names, the third and subsequent given names or initials are not to be provided.
6.52 Payee address – lines 1 and 2 contain the residential address (excluding suburb, town or locality, state or territory, country and postcode) of the payee. It may not be necessary to use both lines. If the second line is not used then the field must be blank filled.
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6.53 Payee suburb, town or locality – the suburb, town or locality for the address of the payee.
6.54 Payee state or territory – the state or territory for the address of the payee. This field must be set to one of the appropriate codes (see page 24). If an overseas address is specified, then this field must be set to OTH.
6.55 Payee postcode – the postcode for the address of the payee must be provided in this field and must contain a valid postcode. If an overseas address is specified, then this field must be set to 9999.
6.56 Payee country – the country for the postal address of the payee. This field may be left blank if the country is Australia. If the Payee postcode field is 9999 then this field must be a country other than Australia.
6.57 Period of payment start date – the start date for the period which covers payments made to the payee. It must be provided in the format DDMMCCYY. This field must be less than or equal to the field Period of payment end date and must be in the period 1 June of the year preceding the Financial year at data definition 6.32 and 30 June of the Financial year, for example, 01062017 - 30062018. For example: – a payee who worked for the full year 1 July 2017 to 30 June 2018, the start date would be reported as 01072017, or – a payee who worked from 15 August 2017 to 2 May 2018, the start date would be reported as 15082017.
Where a payee terminates in one financial year and receives a payment in another financial year, then the Period of payment start date must be 1 July in the financial year that the payment was made or the actual payment date and not the termination date.
For example, a payee terminated on 25 May 2017, and payment was made on 2 August 2017, the start date would be reported as 01072017 or 02082017.
When the payee turns 60 during the income year and is in receipt of a capped defined benefit income stream, you will need to provide a superannuation income stream payment summary for the period prior to turning 60 and a separate superannuation income stream payment summary for the period from their 60th birthday to the end of the reporting period.
For example, a payee who in in receipt of a capped defined benefit income stream prior to turning 60 and turn 60 on the 1st January 2018, you will need to provide a Superannuation income stream payment summary for the period 01/07/2017 to the 31/12/2017 and a separate Superannuation income stream payment summary for the period 1 January 2018 to 30 June 2018
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6.58 Period of payment end date – the end date for the period which covers payments made to the payee. It must be provided in the format DDMMCCYY. The date must be within the financial year being reported at data definition 6.32.
For example: – a payee who worked for the full year 1 July 2017 to 30 June 2018, the end date would be reported as 30062018, or – a payee who worked from 15 August 2017 to 2 May 2018, the end date would be reported as 02052018.
Where a payee terminates in one financial year and receives a payment in another financial year, then the Period of payment end date must be 30 June in the financial year that the payment was made or the actual payment date. For example, a payee terminated on 25 May 2017, and payment was made on 2 August 2017 the Period of payment end date would be reported as 02082017 or 30062018.
6.59 Total tax withheld – must contain the amount of tax withheld from the payee's income. The amount must be reported in whole dollars. If an amount includes cents, the cents must be truncated (or disregarded). For example, $234.50 would be reported as 00000234. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified and zero filled. Zero is a valid value.
For the Individual non-business payment summary data records: If Total tax withheld is greater than zero then either Gross payments, Total allowances, Lump sum payment A; 5% of Lump sum payment B; Lump sum payment E, Community development employment project or a combination of these must be greater than or equal to Total tax withheld. For the Business and personal services income payment summary data records: If Total tax withheld is greater than zero then Gross payments or gross attributed income must be greater than or equal to Total tax withheld. For the Employment termination payment summary data records: If Total tax withheld is greater than zero then the Taxable component must be greater than or equal to Total tax withheld. For the Superannuation income stream payment summary data records: If Total tax withheld is greater than zero then the Taxable component - taxed element, Taxable component - untaxed element, Lump sum in arrears - taxable component - taxed element, Lump sum in arrears - taxable component - untaxed element or a combination of these must be greater than or equal to Total tax withheld. For the Superannuation lump sum payment summary data records and DASP payment summary data records: If Total tax withheld is greater than zero then the Taxable component - taxed element, Taxable component - untaxed element or a combination of these must be greater than or equal to Total tax withheld.
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6.60 Gross payments – the amount of income earned by the payee including non- superannuation annuities, assessable foreign employment income or paid parental leave. For Individual non-business payment summary data record the Gross payments amount does not include amounts shown separately as Total allowances, Lump sum payments, Community development employment project payments, Reportable employer superannuation contributions or Exempt foreign employment income. For Foreign employment payment summary data record the Gross payments amount is the assessable foreign employment income and does not include amounts shown separately as Lump sum payments, Reportable fringe benefits or Reportable employer superannuation contributions. However, for this payment summary data record, Gross payments include Total allowances. The amount must be reported in whole Australian dollars. If an amount includes cents, the cents must be truncated (or disregarded). For example, $27,592.25 would be reported as 00027592.
This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified and zero filled. Zero is a valid value.
For Individual non-business payment summary data record, at least one of the income fields (excluding Exempt foreign employment income), the Reportable employer superannuation contributions field or the Reportable fringe benefits field must be greater than zero. For Foreign employment payment summary data record at least one of the income fields, the Reportable employer superannuation contributions field or the Reportable fringe benefits field must be greater than zero.
Amounts that form part of a salary-sacrifice arrangement should not be included in Gross payments.
6.61 Total allowances – the total amount of allowances received by the payee not included in Gross payments.
Allowances related to exempt foreign employment income, should not be included in Total allowances, these amounts should be reported in Exempt foreign employment income.
If an amount includes cents, the cents must be truncated (or disregarded). For example, $1,255.55 would be reported as 00001255. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified and zero filled. Zero is a valid value. However, at least one of the income fields (excluding Exempt foreign employment income), the Reportable employer superannuation contributions field or the Reportable fringe benefits field must be greater than zero.
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6.62 Lump sum payments – the lump sum payment fields (A, B, D and E). The amounts must be reported in whole dollars. If an amount includes cents, the cents must be truncated (or disregarded). For example, $5,600.80 would be reported as 00005600. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled. Zero is a valid value. However, at least one of the income fields (excluding Exempt foreign employment income), the Reportable employer superannuation contributions field or the Reportable fringe benefits field must be greater than zero.
Lump sum payments
The amount at lump sum payment A represents the amount paid for: . unused long service leave that accrued after 15 August 1978 but before 18 August 1993, . unused annual leave and other related leave that accrued before 18 August 1993, or . unused long service leave accrued after 17 August 1993 or unused annual leave or related leave, where the amount was paid in connection with a payment that includes, or consists of a genuine redundancy payment, an early retirement scheme payment or the invalidity segment of an employment termination payment or superannuation benefit.
If an amount is reported at Lump sum payment A field then the Lump sum payment A type must be reported.
Tax on the lump sum is limited to a maximum of 30% plus the applicable Medicare levy.
The amount at lump sum payment B represents the amount paid for unused long service leave that accrued before 16 August 1978. Only 5% of this amount is taxable.
The amount at Lump sum payment B field is excluded from the Foreign employment payment summary because it relates to a period when all foreign employment income was exempt.
The amount at lump sum payment D represents the amount of genuine redundancy payment or early retirement scheme payment below the tax-free threshold. This amount is not taxable and should not be included on the individual’s income tax return.
If there is a requirement to issue both an individual non-business payment summary and a foreign employment payment summary to the payee for a financial year, report the total amount of the Lump sum payment D only on the Individual non-business payment summary. If there is no requirement to issue an individual non-business payment summary and the payee has a Lump sum payment D then report the total amount on the foreign employment payment summary.
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If lump sum payment D is the only payment made to the payee for the financial year, it should not be included in PAYG withholding reporting. No tax should be withheld and no payment summary is required.
The amount at lump sum payment E represents the amount for back payment of certain amounts including a payment of salary or wages that accrued more than 12 months ago. This entire amount is taxable but an offset may be available.
The amount reported at Lump sum payment A or E field must be apportioned based on the number of days accrued for foreign service and Australian service. The amount of the lump sum payment that relates to the days of foreign service is reported on the foreign employment payment summary. The rest is reported on the individual non-business payment summary.
Further information on employment termination payments can be found at Taxation of termination payments (NAT 74294) at www.ato.gov.au.
6.63 Community development employment project – this field contains the income support component of community development employment project (CDEP) wages paid.
If an amount includes cents, the cents must be truncated (or disregarded). For example, $2,599.99 would be reported as 00002599.
This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled. Zero is a valid value. However, at least one of the income fields (excluding Exempt foreign employment income), the Reportable employer superannuation contributions field or the Reportable fringe benefits field must be greater than zero.
The CDEP amount is not included in the Gross payments field.
6.64 Zero filler – this field is for use by the ATO only. It is right justified and must be zero filled. Zero is the only valid value.
6.65 Reportable fringe benefits – where the total taxable value of the fringe benefits provided to a payee by a payer supplying a payment summary in the fringe benefits tax (FBT) year (1 April to 31 March) exceeds the limit, the grossed-up taxable value of those benefits must be recorded on the payee’s payment summary as the reportable fringe benefits amount.
For example, a payee is employed from 1 January 2018 to 10 June 2018. During that time, the payee receives wages and reportable fringe benefits from their employer. The following table shows how this is reflected in the payee’s payment summary and payer’s annual report.
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Year of annual report Dates to show in annual Amounts to report and payment report and payment summary summary 2018 financial year Start date 1 January 2018 All wages paid from 1 January 2018 End date 30 June 2018 to 30 June 2018. AND Only that part of the reportable fringe benefits provided to the employee for the FBT year covered by the payment summary for year ended 30 June 2018, i.e. reportable fringe benefits amounts provided from 1 January 2018 to 31 March 2018. **FBT reporting year is 1 April to 31 March each year. 2019 financial year Start date 1 July 2018 Only that part of the reportable End date 30 June 2019 fringe benefit amount not previously reported – i.e. those benefits provided from 1 April 2018 until employment ended on 10 June 2018.
If an amount includes cents, the cents must be truncated (or disregarded). For example, $10,000.01 would be reported as 00010000. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled. Zero is a valid value. However, at least this field, the Reportable employer superannuation contributions field or one of the income fields (excluding Exempt foreign employment income) must be greater than zero.
If there is a requirement to issue both an individual non-business payment summary and a foreign employment payment summary to the payee for a financial year, report the total amount of the reportable fringe benefit only on the Individual non-business payment summary. If there is no requirement to issue an individual non-business payment summary and the payee has a reportable fringe benefit then report the total amount on the foreign employment payment summary.
6.66 Amendment indicator – indicator to identify whether the payment summary record contains original or amended data. This field must be set to one of the following: O – the payment summary record contains original data that is being reported for the first time, A – the payment summary record contains amended data that is correcting what has previously been reported. Refer to section 10 Reporting Amendments.
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6.67 Reportable employer superannuation contributions – employers are required to record the reportable employer superannuation contributions figures on payment summaries from the financial year 2012-13 onwards. Reportable employer superannuation contributions are additional superannuation contributions made by an employer, such as contributions made on behalf of any employee under a salary sacrifice arrangement.
Reportable employer superannuation contributions do not include: . super guarantee contributions . compulsory contributions made under an industrial agreement . post tax member contributions
For more information refer to Employer guide for reportable employer super contributions (NAT 72916) at www.ato.gov.au. If an amount includes cents, the cents must be truncated (or disregarded). For example, $10,000.01 would be reported as 00010000. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled. Zero is a valid value. However, at least this field, one of the income fields (excluding Exempt foreign employment income) or the Reportable fringe benefits field must be greater than zero.
If there is a requirement to issue both an individual non-business payment summary and a foreign employment payment summary to the payee for a financial year, report the total amount of the reportable employer superannuation contribution only on the individual non- business payment summary. If there is no requirement to issue an individual non-business payment summary and the payee has a reportable employer superannuation contribution then report the total amount on the foreign employment payment summary.
6.68 Lump sum payment A type – indicator to identify the type of Lump sum payment A. If Lump sum payment A field is greater than zero, this field must be set to one of the following:
R – where payment was for a genuine redundancy, invalidity or under an early retirement scheme. T – where payment was not a payment for a genuine redundancy, invalidity or under an early retirement scheme.
Blank fill this field if Lump sum payment A field is zero.
One of the indicators must be present if the Lump sum payment A field is greater than zero.
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If an incorrect code is used in the original lodgment and original issued payment summary, refer to section 10 Reporting amendments.
6.69 Workplace giving – the total of amounts paid to deductible gift recipients on behalf of the payee.
If an amount includes cents, the cents must be truncated (or disregarded). For example, $1255.55 would be reported as 00001255.
This field is numeric and must not contain decimal points, commas or $+-, or other non-numeric characters. It is right justified and zero filled. Zero is a valid value.
6.70 Union/professional association fees – the total of amounts paid to unions or professional associations on behalf of the payee.
If an amount includes cents, the cents must be truncated (or disregarded). For example, $1255.55 would be reported as 00001255.
This field is numeric and must not contain decimal points, commas or $+-, or other non-numeric characters. It is right justified and zero filled. Zero is a valid value.
6.71 Exempt foreign employment income – this is foreign employment income that is exempt under either section 23AG (exempt foreign employment income) or section 23AF (approved project exempt foreign employment income).
If an amount includes cents, the cents must be truncated (or disregarded). For example, $10,000.01 would be reported as 00010000.
This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled. Zero is a valid value.
A payment summary record or payment summary does not need to be provided where exempt foreign employment income is the only amount to be reported for a payee.
6.72 Deductible amount of the undeducted purchase price of the annuity – the deductible amount is in effect that part of the capital investment that is returned to the payee each year over the term of the annuity or pension.
For example, if an annuity is purchased for $100,000 and is to be paid over a 10 year term, the deductible amount of the undeducted purchase price of the annuity each year will be $10,000.
If the amount includes cents, the cents must be truncated (or disregarded). For example, $234.50 would be reported as 00000234.
This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled. Zero is valid value.
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6.73 FBT exempt type – indicator to identify that the payer is exempt from paying Fringe Benefits Tax. Reportable fringe benefits are used in calculations of the payee’s adjustable taxable income for family assistance payments and other income tests, if applicable. An exempt type indicator will adjust these calculations. valid values are:
Y – yes N – no
FBT exempt type field should only be Y if the Payer is eligible for exemption from fringe benefits tax as described under section 57A of the Fringe Benefits Tax Assessment Act 1986.
FBT exemption refers to a payer of the payee you are either: 1. A registered public benevolent institution that is endorsed by the Commissioner of Taxation as eligible for exemption from Fringe benefits tax. 2. A public hospital. 3. A hospital carried on by a society or association that is a rebatable employer. 4. A health promotion charity that is endorsed by the Commissioner of Taxation as eligible for exemption from Fringe benefits tax, or. 5. You provide a public ambulance service.
All other payers, irrespective of your eligibility for exemption from Fringe benefits tax, must indicate N in the FBT exempt type field.
If the Reportable fringe benefits field is greater than zero then the FBT exempt type must be Y or N. If the Reportable fringe benefits field is zero then the FBT exempt type must be blank filled.
If an employer provides multiple fringe benefit amounts to the same payee in the same fringe benefit period and at least one amount complies with section 57A of the Fringe Benefits Tax Assessment Act 1986 and at least one other amount does not comply, then two separate payment summaries are required.
6.74 Record identifier – must be set to DLVP.
6.75 Payment type – identifies the type of income being reported on the payment summary. This field must be set to one of the following codes: 001 – for labour hire 002 – for other specified payments 003 – for voluntary agreement 004 – for personal services attributed income
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Other payment types may be added in the future. Additions to these codes will be published on the Software Developers Homepage http://softwaredevelopers.ato.gov.au
6.76 Payee Australian business number – the ABN of the payee receiving the payment and must be a valid ABN. See section 9 Algorithms for more information on the ABN algorithm.
This field must only contain an ABN if the Payment type field is 003 (voluntary agreement). This field must be zero filled for all other payment types.
6.77 Gross payments or gross attributed income – where the payment type is for personal service attributed income, this amount is the total amount of personal services income attributed to the individual. It does not include income paid for salary, wages, bonuses and commissions paid to the individual; as an employee, company director or office holder. For all other payment types this amount is the amount of income earned by the payee, including the market value of non-cash benefits. The amount must be reported in whole dollars. If an amount includes cents, the cents must be truncated (or disregarded). For example, $27,592.50 would be reported as 00027592. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified and zero filled.
6.78 Record identifier – must be set to DFEI.
6.79 Total Australian tax withheld – must contain the amount of Australian tax withheld from the payee’s income that is included in the Gross payments field of the Foreign employment payment summary data record. The amount must be reported in whole dollars. If the amount includes cents, the cents must be truncated (or disregarded). For example, $234.50 would be reported as 00000234. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled. Zero is valid value.
If Total Australian tax withheld is greater than zero then either Gross payments, Lump sum payment A, Lump sum payment E or a combination of these must be greater than or equal to Total Australian tax withheld.
6.80 Foreign tax paid – the amount of foreign income tax paid that is a withholding type tax paid to a foreign government on any income shown in the Gross payments field. The amount must be reported in whole Australian dollars. Convert foreign tax to Australian dollars and if the amount includes cents, the cents must be truncated (or disregarded). For example, $A234.50 would be reported as 00000234.
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This field is numeric and must not contain decimal points, commas, $+- or other non-numeric characters. It is right justified, zero filled. Zero is a valid value.
This foreign tax does not include amounts paid individually by employees.
6.81 Gross payments type – identifies the type of income being reported in the Foreign employment payment summary data record. This field must be set to one of the following values: F – foreign employment income, or J – income from work conducted in the Joint Petroleum Development Area (JPDA).
If an incorrect code is used in the original lodgment and original issued payment summary, refer to section 10 Reporting amendments.
6.82 Record identifier – must be set to DEMP
6.83 Date of payment – the date that the employment termination payment, superannuation lump sum payment or DASP was made. For example, a payee who worked part of the year from 15 August 2017 to 2 May 2018, and their final payment was made on 30 May 2018; the Date of payment would be reported as 30052018. Where a payee terminates in one financial year and receives a payment in another financial year, then the Date of payment would be the date the payment was made and must be reported in the financial year the payment was made. For example, a payee terminated on 25 May 2017, and payment was made on 2 August 2017 the Date of payment would be 02082017 and reported in the 2018 financial year.
6.84 Taxable component – total amount of the employment termination payment less the Tax free component of the payment. It is assessable income. If an amount includes cents, the cents must be truncated (or disregarded). For example, $1,500.50 would be reported as 00001500. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled. This field must be greater than zero.
For death benefit ETPs paid to a dependant of the deceased, only the amount over the ETP cap (which can be found at www.ato.gov.au ) should be included in the taxable component on the payment summary. If the taxable component of the death benefit paid to the dependant is less than the ETP cap a payment summary is not required.
A superannuation lump sum paid to an individual with a terminal medical condition is non assessable and non-exempt income, i.e. tax free. It is not to be included in PAYG withholding annual reports. No tax should be withheld and no payment summary is required.
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For further information on tax-free super for members with a terminal medical condition, see www.ato.gov.au
6.85 Tax free component – amount of the payment which may be non-assessable and non- exempt income, i.e. tax free. Note that from 1 July 2017, this component may be included an individual’s assessable income in limited circumstances where it is payed under a capped defined benefit superannuation income stream.
Where applicable, the combined value of any tax-free component and taxed element will be taken into consideration for working out the income subject to additional tax treatment
For ETPs, the Tax free component consists of any pre July 1983 segment plus any invalidity segment of the payment. For superannuation lump sum payments, superannuation income stream or DASP, the Tax free component is made up of the contributions segment and the crystallised segment. The contributions segment consists of contributions made to a fund on or after 1 July 2007 which have not been, and will not be, included in the assessable income of the fund. The crystallised segment may consist of any of the following amounts as at just before 1 July 2007: . the pre-July 1983 component . the concessional component . undeducted contributions . post-June 1994 invalidity component . CGT exempt component
Superannuation lump sum stream payments consisting wholly of the tax free component should not be included in PAYG withholding reporting. No tax should be withheld from these payments and no payment summary is required. If an amount includes cents, the cents must be truncated (or disregarded). For example, $1,500.50 would be reported as 00001500. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled. Zero is a valid value. 6.86 Payment type code – the reason for the employment termination payment being made. Payment type must be one of the following codes:
Life benefit ETP
R – ETP made because of one of the following: . early retirement scheme . genuine redundancy . invalidity, or . compensation for:
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– personal injury – unfair dismissal – harassment, or – discrimination
O – Other ETP not described by R (for example: golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave or payment for unused rostered days off).
Multiple payments for same termination
Where one or more of the following payment types: . a code R payment, or . a code O payment, or . a transitional termination payment have been made for the same termination in a prior year, different codes apply: S – This is an amount which would have been a code R payment if there had been no previous payment for the termination. P – This is an amount which would have been a code O payment if there had been no previous payment for the termination.
If an employee receives several types of ETPs and they are of the same payment type code, the sum of all ETPs is to be reported on the ETP payment summary in the taxable component field with the one ETP payment type code.
If the payment made to the employee represents several types of ETPs and they consist of more than one payment type code (eg. they are made up of R and O codes) then separate ETP payment summaries, one for each payment type code, will need to issue.
If ETPs are paid to the employee on different dates, separate ETP payment summaries will need to issue even if the payments have the same payment type code, as the payer has the obligation to issue the payment summary within 14 days of the payment being made.
Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into prior 10 May 2006. They were taxed concessionally if paid prior to 1 July 2012.
Death benefit ETP
D – Death benefit ETP paid to a dependant of the deceased. B – Death benefit ETP paid to a non-dependant of the deceased and a termination payment was made to the non-dependant in a previous income year for the same termination.
UNCLASSIFIED 46 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
N – Death benefit ETP paid to a non-dependant of the deceased, or T – Death benefit ETP paid to a trustee of the deceased estate.
If more than one code applies to the payment, a separate payment summary must be issued for each payment code.
If an incorrect code is used in the original lodgment and original issued payment summary, refer to section 10 Reporting amendments.
If the payment is a death benefit paid to the trustee of the estate of the deceased, no tax should be withheld from the payment but a payment summary must be provided to the trustee of the estate (the payee).
For death benefit ETPs paid to a dependant, the tax free component and amounts up to the ETP cap are tax free. Amounts above the ETP cap are taxed at the top marginal rate plus Medicare levy. A payment summary is required if the ETP is greater than the ETP cap. It would show both the tax free and taxable component for the amount above the ETP cap. A dependant of the deceased is a: . spouse, former spouse, . de facto spouse, former de facto spouse, . child under 18, . person financially dependant on the deceased, . a person whom the deceased had an interdependency relationship, or . a person who receives the payment because the deceased person died in the line of duty.
6.87 Record identifier – must be set to DPEN.
6.88 Taxable component – taxed element – the taxable component is the total amount of the superannuation income stream payment(s), superannuation lump sum payment or DASP less the Tax free component of the payment. It is generally assessable income. The taxable component of a superannuation income stream, superannuation lump sum benefit or DASP may consist of a taxed element, an untaxed element or both. The taxed element is the amount of the taxable component of the superannuation income stream, superannuation lump sum payment or DASP that represents the return of amounts that have been subject to tax in the fund (for example, taxable contributions and fund earnings).
If an amount includes cents, the cents must be truncated (or disregarded). For example, $1,500.50 would be reported as 00001500. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled.
UNCLASSIFIED 47 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
For further information on taxable components, refer to Calculating the components of a super benefit (NAT 71111) at www.ato.gov.au.
For superannuation lump sums and superannuation income streams do not show taxed element amounts paid to persons on or after their 60th birthday unless a lump sum payment is made to a non-dependant due to death.
Either the Taxable component - taxed element field or the Taxable component - untaxed element field must be greater than zero.
6.89 Taxable component – untaxed element – the taxable component is the total amount of the superannuation income stream payment(s), superannuation lump sum payment or DASP less the Tax free component of the payment. It is generally assessable income. The taxable component of a superannuation income stream, superannuation lump sum benefit or DASP may consist of a taxed element, an untaxed element or both. The untaxed element is the amount of the taxable component of the superannuation income stream, superannuation lump sum payment or DASP that represents amounts (other than the Tax free component) that have not been subject to tax in a fund. This usually occurs because the superannuation income stream, superannuation lump sum payment or DASP is sourced at least in part from a scheme that is not subject to tax. If an amount includes cents, the cents must be truncated (or disregarded). For example, $1,500.50 would be reported as 00001500. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled.
For further information on taxable components, refer to Calculating the components of a super benefit (NAT 71111) at www.ato.gov.au.
6.90 Tax offset amount – an amount that reduces the amount of tax payable. It represents 15% of the element taxed in the fund of the taxable component or both.
Where the payee is 60 years or over, or the Reversionary income stream is set to Y then this field must be zero filled.
For information on how to calculate the tax offset, refer to Schedule 34 Tax Table for superannuation income streams (NAT 70982) at www.ato.gov.au.
If an amount includes cents, the cents must be truncated (or disregarded). For example, $1,500.50 would be reported as 00001500. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled.
UNCLASSIFIED 48 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
6.91 Lump sum in arrears – taxable component – the taxable component of a payment received in one lump sum for a superannuation income stream amount that accrued in previous year(s). Where the lump sum is a payment in arrears of a superannuation income stream the taxable component may consist of a taxed element or untaxed element or both. For more information about the taxed element and untaxed element see Taxable component field and Tax free component field. If an amount includes cents, the cents must be truncated (or disregarded). For example, $1,500.50 would be reported as 00001500. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled. Zero is a valid value.
6.92 Lump sum in arrears – tax free component – the tax free component of a payment received in one lump sum for a superannuation income stream amount that accrued in previous year(s). If an amount includes cents, the cents must be truncated (or disregarded). For example, $1,500.50 would be reported as 00001500. This field is numeric and must not contain decimal points, commas or $+- or other non-numeric characters. It is right justified, zero filled. Zero is a valid value.
6.93 Reversionary income stream – an indicator to advise that the payee is in receipt of a reversionary capped defined benefit superannuation income stream. In this case the payee is less than 60 years of age and the deceased was 60 years or older at the time of death, then report “Y”.
Valid values are: Y – yes N – no
6.94 Record identifier – must be set to DSLS.
6.95 Death benefit – valid values are: Y – yes N – no For superannuation lump sum, a payment from a fund, after another person’s death, because that other person was a fund member.
If Death benefit = Y then Type of death benefit must be present.
6.96 Type of death benefit – if the payment is a death benefit (that is, the Death benefit field = Y), one of the following codes must be provided: T – a payment made to trustee of the estate of the deceased, or O – a payment made directly to a non-dependant of the deceased.
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If an incorrect code is used in the original lodgment and original issues payment summary, refer to section 10 Reporting amendments.
If the payment is a death benefit paid to the trustee of the estate of the deceased, no tax should be withheld from the payment but a payment summary must be provided to the trustee of the estate (the payee). If the payment is a death benefit superannuation lump sum paid to a dependant of the deceased, it is not to be included in PAYG withholding reporting. No tax should be withheld and no payment summary is required. A dependant of the deceased is a: . spouse, former spouse, . de facto spouse, former de facto spouse, . child under 18, . person financially dependant on the deceased, . a person whom the deceased had an interdependency relationship, or . a person who receives the payment because the deceased person died in the line of duty (for further information on lump sum death benefits for defence forces and police, refer to www.ato.gov.au).
6.97 Record identifier – must be set to DASP.
6.98 DASP type – identifies the type of withholding tax applied to the DASP as reported on the payment summary. Valid value is: H – for working holiday makers, if the DASP includes amounts attributable to super contributions made while the payee held a relevant working holiday maker visa.
Where the DASP does not include amounts attributable to super contributions while the payee held a relevant working holiday maker visa, or where the payee has never held a working holiday maker visa this field must be left blank.
6.99 Record identifier – must be set to FILE-TOTAL.
A file total record must be the last record on the file.
6.100 Number of records – set equal to the count of all records on the file. That is, it is equal to the count of the three supplier data records, the payer identity record(s), the software record(s), the payment summary data records and the file total record.
Number of records field must equal the sum of all records on the data file.
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7 EXAMPLE OF DATA FILE STRUCTURE
ABC Pty Ltd supplies its own data. It has 50 individual non-business payment summaries, 5 business and personal services income payment summaries, 2 Foreign employment payment summaries, 2 employment termination payments; 3 superannuation lump sum payment, 1 superannuation income stream payment and 1 DASP payment data record to report for the 2017-18 financial year. Its ABN is 84 111 122 223.
The data file would be structured as follows:
Type of record Number Supplier data record 1 1 Supplier data record 2 1 Supplier data record 3 1 Payer identity data record 1 Software data record 1 Individual non-business payment summary data records 50 Business and personal services income payment summary data records 5 Foreign employment payment summary data records 2 Employment termination payment summary data records 2 Superannuation lump sum payment summary data records 3 Superannuation income stream payment summary data record 1 DASP summary data record 1 File total record 1
Following are sample records for ABC Pty Ltd.
Supplier data record 1
Character Field name Contents position 1-3 Record length 628 4-17 Record identifier IDENTREGISTER1 18-28 Supplier Australian business number 84111122223 29-29 Run type P 30-37 Report end date 30062018 38-38 Data type E 39-39 Type of report A 40-40 Format of return media P 41-50 Report specification version number FEMPA013.0 51-628 Filler blank fill
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Supplier data record 2
Character Field name Contents position 1-3 Record length 628 4-17 Record identifier IDENTREGISTER2 18-217 Supplier name ABC PTY LTD 218-255 Supplier contact name BARBARA ROSS 256-270 Supplier contact telephone number 01 1234 5678 271-285 Supplier facsimile number 99 9999 9999 286-301 Supplier file reference 0000001111111112 302-628 Filler blank fill
Supplier data record 3
Character Field name Contents position 1-3 Record length 628 4-17 Record identifier IDENTREGISTER3 18-55 Supplier street address line 1 LEVEL 5 SYDNEY BUILDING 56-93 Supplier street address line 2 22 WILLIAM DRIVE 94-120 Supplier suburb, town or locality SYDNEY 121-123 Supplier state or territory NSW 124-127 Supplier postcode 2000 128-147 Supplier country blank fill 148-185 Supplier postal address line 1 GPO BOX 19 186-223 Supplier postal address line 2 blank fill 224-250 Supplier postal address suburb, town or locality SYDNEY 251-253 Supplier postal address state or territory NSW 254-257 Supplier postal address postcode 2001 258-277 Supplier postal address country blank fill 278-353 Supplier email address [email protected] 354-628 Filler blank fill
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Payer identity data record
Character Field name Contents position 1-3 Record length 628 4-11 Record identifier IDENTITY 12-22 Payer Australian business number or withholding 84111122223 payer number 23-25 Branch number 001 26-29 Financial year 2018 30-229 Payer name ABC PTY LTD 230-429 Payer trading name ABC CLOTHING 430-467 Payer address line 1 GPO BOX 19 468-505 Payer address line 2 blank fill 506-532 Payer suburb, town or locality SYDNEY 533-535 Payer state or territory NSW 536-539 Payer postcode 2001 540-559 Payer country blank fill 560-597 Payer contact name BARBARA ROSS 598-612 Payer contact telephone number 02 1234 5678 613-627 Payer contact facsimile number 02 1234 5667 628-628 Filler blank fill
Software data record
ABC Pty Ltd uses a commercial software package adapted for its own use.
Character Field name Contents position 1-3 Record length 628 4-11 Record identifier SOFTWARE 12-91 Software product type COMMERCIAL HRM PAYG BOOKS VERSION 1 92-628 Filler blank fill
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Individual non-business payment summary data record
Character Field name Contents position 1-3 Record length 628 4-7 Record identifier DINB 8-8 Income type S 9-17 Payee tax file number 668625921 18-25 Payee date of birth 03121962 26-55 Payee surname or family name SULLIVAN 56-70 Payee first given name JUDITH 71-85 Payee second given name MAY 86-123 Payee address line 1 153 STANLEY STREET 124-161 Payee address line 2 blank fill 162-188 Payee suburb, town or locality SURRY HILLS 189-191 Payee state or territory NSW 192-195 Payee postcode 2010 196-215 Payee country blank fill 216-223 Period of payment start date 01072017 224-231 Period of payment end date 30062018 232-239 Total tax withheld 00005431 240-247 Gross payments 00024120 248-255 Total allowances 00000000 256-263 Lump sum payment A 00000000 264-271 Lump sum payment B 00000000 272-279 Lump sum payment D 00000000 280-287 Lump sum payment E 00000000 288-295 Community development employment project 00000000 296-303 Zero filler 00000000 304-311 Reportable fringe benefits 00000000 312-312 Amendment indicator O 313-320 Reportable employer superannuation contributions 00000000 321-321 Lump sum payment A type blank fill 322-329 Workplace giving 00001000 330-337 Union/professional association fees 00000100 338-345 Exempt foreign employment income 00000000 346-353 Deductible amount of the undeducted purchase price 00000000 of the annuity 354-354 FBT exempt type blank fill 355-628 Filler blank fill
The other individual non-business payment summary data records (2 to 50) would follow.
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Business and personal services income payment summary data record
Character Field name Content position 1-3 Record length 628 4-7 Record identifier DLVP 8-10 Payment type 001 11-19 Payee tax file number 668625921 20-30 Payee Australian business number 00000000000 31-38 Payee date of birth 01051963 39-68 Payee surname or family name SMITH 69-83 Payee first given name JOHN 84-98 Payee second given name HENRY 99-136 Payee address line 1 SUITE 2 THE TOWERS 137-174 Payee address line 2 27 BLACK ST 175-201 Payee suburb, town or locality WANGARATTA 202-204 Payee state or territory VIC 205-208 Payee postcode 3677 209-228 Payee country blank fill 229-236 Period of payment start date 01072017 237-244 Period of payment end date 31032018 245-252 Total tax withheld 00003296 253-260 Gross payments or gross attributed income 00010987 261-268 Reportable employer superannuation contributions 00000000 269-269 Amendment indicator O 270-628 Filler blank fill
The other four business and personal services income payment summary data records would follow.
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Foreign employment payment summary data record
Character Field name Content position 1-3 Record length 628 4-7 Record identifier DFEI 8-16 Payee tax file number 668625921 17-24 Payee date of birth 01051963 25-54 Payee surname or family name SMITH 55-69 Payee first given name JOHN 70-84 Payee second given name HENRY 85-122 Payee address line 1 SUITE 2 THE TOWERS 123-160 Payee address line 2 27 BLACK ST 161-187 Payee suburb, town or locality WANGARATTA 188-190 Payee state or territory VIC 191-194 Payee postcode 3677 195-214 Payee country blank fill 215-222 Period of payment start date 01072017 223-230 Period of payment end date 31032018 231-238 Total Australian tax withheld 00005296 239-246 Foreign tax paid 00002567 247-254 Gross payments 00022987 255-255 Gross payments type F 256-263 Lump sum payment A 00000000 264-271 Lump sum payment D 00000000 272-279 Lump sum payment E 00000000 280-280 Lump sum payment A type blank fill 281-288 Reportable fringe benefits 00000000 289-296 Reportable employer superannuation contributions 00001000 297-297 FBT exempt type blank fill 298-298 Amendment indicator O 299-628 Filler blank fill
The other foreign employment payment summary data record would follow.
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Employment termination payment summary data record
Character Field name Content position 1-3 Record length 628 4-7 Record identifier DEMP 8-16 Payee tax file number 234765987 17-46 Payee surname or family name WALDORF 47-61 Payee first given name ROBERT 62-76 Payee second given name WALTER 77-114 Payee address line 1 24 UNION AVENUE 115-152 Payee address line 2 blank fill 153-179 Payee suburb, town or locality NORTH SYDNEY 180-182 Payee state or territory NSW 183-186 Payee postcode 2060 187-206 Payee country blank fill 207-214 Payee date of birth 01111967 215-222 Date of payment 15072017 223-230 Total tax withheld 00030000 231-238 Taxable component 00100000 239-246 Tax free component 00000000 247-247 Payment type code O 248-248 Amendment indicator O 249-628 Filler blank fill
The other employment termination payment summary data record would follow.
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Superannuation income stream payment summary data record
Character Field name Contents position 1-3 Record length 628 4-7 Record identifier DPEN 8-16 Payee tax file number 696969696 17-24 Payee date of birth 31051961 25-54 Payee surname or family name REED 55-69 Payee first given name WALTER 70-84 Payee second given name IVAN 85-122 Payee address line 1 25 BROWN STREET 123-160 Payee address line 2 blank fill 161-187 Payee suburb, town or locality SURREY HILLS 188-190 Payee state or territory NSW 191-194 Payee postcode 2010 195-214 Payee country blank fill 215-222 Period of payment start date 01072017 223-230 Period of payment end date 30062018 231-238 Total tax withheld 00003588 239-246 Taxable component – taxed element 00024120 247-254 Taxable component – untaxed element 00000000 255-262 Tax free component 00000000 263-270 Tax offset amount 00000000 271-278 Lump sum in arrears – taxable component - taxed 00000000 element 279-286 Lump sum in arrears – taxable component - untaxed 00000000 element 287-294 Lump sum in arrears – tax free component 00000000 295-295 Reversionary income stream N 296-296 Amendment indicator O 297-628 Filler blank fill
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Superannuation lump sum payment summary data record
Character Field name Content position 1-3 Record length 628 4-7 Record identifier DSLS 8-16 Payee tax file number 556965696 17-24 Payee date of birth 12121945 25-54 Payee surname or family name SMITH 55-69 Payee first given name JOHN 70-84 Payee second given name MICHAEL 85-122 Payee address line 1 26 FIRST STREET 123-160 Payee address line 2 blank fill 161-187 Payee suburb, town or locality NORTH SYDNEY 188-190 Payee state or territory NSW 191-194 Payee postcode 2060 195-214 Payee country blank fill 215-222 Date of payment 08082017 223-230 Total tax withheld 00015000 231-238 Taxable component – taxed element 00000000 239-246 Taxable component – untaxed element 00100000 247-254 Tax free component 00010000 255-255 Death benefit N 256-256 Type of death benefit bank fill 257-257 Amendment indicator O 258-628 Filler blank fill
The other two superannuation lump sum payment summary data records would follow.
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DASP data record
Character Field name Content position 1-3 Record length 628 4-7 Record identifier DASP 8-16 Payee tax file number 234765987 17-46 Payee surname or family name LEWIS 47-61 Payee first given name ROBERT 62-76 Payee second given name ANDREW 77-114 Payee address line 1 42 MILLIONAIRE LANE 115-152 Payee address line 2 blank fill 153-179 Payee suburb, town or locality BEVERLEY HILLS LA 90210 180-182 Payee state or territory OTH 183-186 Payee postcode 9999 187-206 Payee country USA 207-214 Date of payment 15072017 215-222 Total tax withheld 00004600 223-230 Taxable component – taxed element 00010000 231-238 Taxable component – untaxed element 00004000 239-246 Tax free component 00000000 247-247 DASP type blank fill 248-248 Amendment indicator O 249-628 Filler blank fill
File total record
Character Field name Content position 1-3 Record length 628 4-13 Record identifier FILE-TOTAL 14-21 Number of records 00000070 22-628 Filler blank fill
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8 ALGORITHMS
TFN ALGORITHM
The TFN algorithm is a mathematical formula that tests the validity of numbers quoted as TFNs. Its use in software is recommended as it will minimise TFN errors and may subsequently reduce the need for contact between your organisation or your clients and the ATO.
The ATO will make the algorithm available on request to persons or organisations with a bona fide business need for it.
In order to obtain the TFN algorithm, you will need to provide all of the following information: . Name of organisation or person requesting algorithm . Contact person including phone number . Business address . Explanation of the business need for the algorithm.
The above information can be sent in the following ways:
– by email to [email protected], or – provided online at http://softwaredevelopers.ato.gov.au/TFNalgorithm
To find out more about the TFN algorithm or its use, contact SIPO on 1300 139 052 (toll free) or by email [email protected].
ABN ALGORITHM
The ABN algorithm is a mathematical formula that tests the validity of numbers quoted as ABNs. Use of the algorithm is required, as it will minimise ABN errors and may subsequently reduce the need for contact between your clients and the ATO. It is available from http://softwaredevelopers.ato.gov.au by searching for ABN format.
WPN ALGORITHM
The WPN algorithm is a mathematical formula that tests the validity of numbers quoted as WPNs. Use of the algorithm is required, as it will minimise WPN errors and may subsequently reduce the need for contact between your clients and the ATO.
The WPN is an 8 or 9 digit number preceded by two or three leading zeros. To apply the algorithm, ignore the two or three leading zeros and apply the 8 or 9 digit TFN algorithm.
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9 REPORTING AMENDMENTS
REPORTING TO THE ATO
Payers can report corrected payee amount details to the ATO electronically. The payment summary annual report data file format, specified in this document (i.e. the three Supplier data records, Payer identity data record, Software data record, Payee data records and File total record) is to be used.
Where the payer makes amendments before the annual report is sent to the ATO, the annual report should reflect the corrected details. The payment summary details included in the annual report should be marked as original by recording ‘O’ in the amendment indicator field.
All the payee records sent to the ATO for the first time, must have ‘O’ recorded in the amendment indicator field.
Where a payer needs to amend amount fields in a payment summary to correct an error after the electronic report has been lodged with the ATO, the corrected amounts should be reported to the ATO in another annual report data file for the same financial year.
The following information should be recorded in the amended report:
. payer and payee details exactly the same as they were on the original report, . all amounts that have not changed, exactly the same as they were in the original report, and . any amounts that were reported incorrectly should be reported as the corrected amount. For example if $200 was reported in the Total allowances field originally but it should have been reported as $400, the amount of $400 should be reported for Total allowances in the report.
Amended records must have ‘A’ recorded in the amendment indicator field.
The data file may contain amended payee payment summary data records and any additional original payee payment summary data records that were not reported in a prior annual report data file for the same financial year. The data file must not contain original payee payment summary data records that have already been sent to the ATO and have not changed.
Original payee payment summary data records contained in the data file and not previously sent to the ATO, must have ‘O’ recorded in the amendment indicator field.
The ATO does not need to be notified of changes to information other than amounts fields. The only exception to this would be for the following payment summary types, where the incorrect
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codes have been used for amounts reported in an original lodgment and original issued payment summary. . Individual non-business and Foreign employment – Lump sum payment A type, . Individual non-business and Foreign employment – FBT exempt type, . Employment termination payment - Payment type code, . Foreign employment – Gross payments type, . Superannuation lump sum – Type of death benefit.
If the wrong type of payment summary has been issued, you must send the ATO a data file containing the following:
. an amended payment summary record with the amount fields all set to zeroes. This should be the same type of payment summary that was reported originally, and . an original payment summary record of the correct type, containing all information that should be reported.
PROVIDING INFORMATION TO THE PAYEE
Where the payer makes amendments before the annual report is sent to the ATO and an original payment summary has already been issued to the payee, an amended payment summary may be issued to the payee.
Where a payer needs to amend amount fields in a payment summary to correct an error after the electronic report has been lodged with the ATO, an amended payment summary must be issued to the payee. The following information must be recorded on the amended payment summary:
. payer and payee details exactly the same as they were on the original payment summary, . all amounts that have not changed, exactly the same as they were in the original payment summary, and . any amounts that were reported incorrectly should be reported as the corrected amount. For example if $200 was reported in the Total allowances field originally but it should have been reported as $400, the amount of $400 should be reported for Total allowances on the amended payment summary.
For further information regarding the format of amended payment summaries, refer to the specifications for self-printing pay as you go withholding (PAYGW) payment summaries.
If there are changes to information other than amounts fields, notify the payee of these changes and keep a record of this with your payroll records.
UNCLASSIFIED 63 ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) UNCLASSIFIED WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
If the wrong type of payment summary has been issued, advise the payee of the error and issue them the correct type of payment summary.
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10 MORE INFORMATION
Electronic Specifications
If anything in this specification needs clarification, direct your enquiries to:
. phone 13 28 66, . email [email protected], or
Payer enquiries
Payers must follow the procedures set out in the How to lodge your PAYG withholding annual report electronically. To locate a copy of the guide go to www.ato.gov.au and search for NAT3367.
Other enquiries
Enquiries relating to the legislative requirements for lodgment of the Pay as you go (PAYG) withholding payment summary annual report and general enquiries about other PAYG withholding matters can be made by phoning 13 28 66. Enquiries relating to employment termination payment, superannuation lump sum payments and superannuation income stream payments information can be made on 13 10 20. Enquiries relating to reportable fringe benefit information can be made on 13 28 66. For further information regarding DASP please visit our website at www.ato.gov.au/super. Enquiries relating to payee eligibility and the calculation of DASP can be made to the Superannuation Infoline on 13 10 20.
Software Developers Homepage
Software developers, both in-house and commercial, who are developing or updating electronic payment summary reporting software, should use this specification for developing their application. The Software Developers Homepage at http://softwaredevelopers.ato.gov.au has been designed to facilitate a partnership between the software development industry and the ATO and provides the following:
. a self-testing model allowing software developers to check their product, package, program or system against ATO test scenarios or relevant format testing, . access to information relevant to all software developers to assist in the development of tax-related software, and
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. a software product register which tax agents and businesses can access to find products that will assist in meeting tax-related obligations.
Lodging the Declaration of Compliance automatically lists the product(s) on the Software Developers Homepage Product Register. Software developers that have listed their product on the Product Register may direct users to the website at http://softwaredevelopers.ato.gov.au for confirmation that the product has met ATO requirements. Developers who do not need to register in order to list products may still receive emails detailing significant issues by using the subscription service available from the site. Registering or subscribing for updates is recommended for both in-house and commercial software developers. For more information on the Software Developers Homepage, contact SIPO:
. phone 1300 139 052 . email [email protected]
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11 CHECKLIST
The following checklist will help to ensure that important steps in the preparation of the payment summary report data file have been followed.
All data records must be 628 characters in length.
You have obtained your AUSkey.
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