The amount of reportable employer superannuation contributions. Reportable employer superannuation contributions are the portion of the employer contribution that the employee has influenced, i.e. superannuation contributions made by the employer under the terms of a salary sacrifice agreement. Reportable employer superannuation contributions do not include: super guarantee contributions, contributions mandated by industrial agreements that the employee does not influence, or post tax member contributions. 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. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Individual non-business - Reportable employer superannuation contributions The amount of reportable employer superannuation contributions. Reportable employer superannuation contributions are the portion of the employer contribution that the employee has influenced, i.e. superannuation contributions made by the employer under the terms of a salary sacrifice agreement. Reportable employer superannuation contributions do not include: super guarantee contributions, contributions mandated by industrial agreements that the employee does not influence, or post tax member contributions. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Business and personal services income - Reportable employer superannuation contributions Supplier - Postal address - Attention to Supplier - Business address - Attention to Payee - Residential address - Attention to Payer - Business address - Attention to Payer - Postal address - Attention to Supplier - Postal address - Address line 1 Supplier - Business address - Address line 1 Provide the current residential street name and property number of the payee in the 1st and 2nd address fields. It may not be necessary to use both fields. Do not included the suburb/town/city, state/territory and postcode in these fields. Payee - Residential address - Address line 1 Payer - Business address - Address line 1 Payer - Postal address - Address line 1 Supplier - Postal address - Address line 2 Supplier - Business address - Address line 2 Provide the current residential street name and property number of the payee in the 1st and 2nd address fields. It may not be necessary to use both fields. Do not included the suburb/town/city, state/territory and postcode in these fields. Payee - Residential address - Address line 2 Payer - Business address - Address line 2 Payer - Postal address - Address line 2 Supplier - Postal address - Address line 3 Supplier - Business address - Address line 3 Payee - Residential address - Address line 3 Payer - Business address - Address line 3 Payer - Postal address - Address line 3 Supplier - Postal address - Address line 4 Supplier - Business address - Address line 4 Payee - Residential address - Address line 4 Payer - Business address - Address line 4 Payer - Postal address - Address line 4 Supplier - Postal address - Suburb, town or locality Supplier - Business address - Suburb, town or locality The name of the suburb, town or locality of the residential address of the payee. Payee - Residential address - Suburb, town or locality Payer - Business address - Suburb, town or locality Payer - Postal address - Suburb, town or locality Supplier - Postal address - Overseas address indicator Supplier - Business address - Overseas address indicator Indicate whether the payee has either an overseas or an Australian residential address. Payee - Residential address - Overseas address indicator Payer - Business address - Overseas address indicator Payer - Postal address - Overseas address indicator Supplier - Postal address - Postcode Supplier - Business address - Postcode The postcode for the residential address of the payee. Payee - Residential address - Postcode Payer - Business address - Postcode Payer - Postal address - Postcode Supplier - Postal address - State or territory Supplier - Business address - State or territory The appropriate code name or abbreviation of the State or Territory of the residential address of the payee. Payee - Residential address - State or territory Payer - Business address - State or territory Payer - Postal address - State or territory The electronic mail (email) address of the supplier. Supplier - Email address Payer Email address Supplier - Electronic mail usage code Payer Electronic email usage code The area (STD) code of the facsimile number for the nominated contact person. Supplier - Facsimile Area code The area code of the facsimile number for the nominated payer contact person. Payer Facsimile area code The facsimile (fax) number for the nominated contact person for the supplier. Do not inform the field with either the area code or the country code Supplier - Facsimile number The facsimile number without the area code or the country code. Payer Contact facsimile number Supplier - Facsimile usage code Payer Contact facsimile usage code Supplier - Contact telephone - Area code The area (STD) code of the telephone number for the nominated payer contact person. Payer Contact Telephone Area code The telephone number of the nominated contact for the supplier. Do not inform this field with either the area code or the country code. Supplier - Contact telephone number The telephone number without the area code or the country code. Payer Contact telephone number Supplier - Contact telephone - Service line code The code to identify the type of telephone or electronic communication device the payer contact uses. The codes are 01 for Mobile, 02 for Landline, 03 for Pager, 09 for Unknown. Payer Contact Telephone Service Line code Supplier - Telephone usage code Payer Contact telephone usage code Supplier - Branch number The branch number of the payer making payments to the payee. If the payer does not have a Branch number, inform this field with the digits '001'. Payer - Branch number Supplier - Organisation name type code Payer - Organisation name type code The full name of the supplier. If the supplier is a computer or payroll service provider supplying the data on behalf of the payer, the name of the service provider must be provided. Supplier - Name The full trading name of the payer. If the payer does not have a trading name then this field must be left blank. Payer - Trading name The payer's or organisation's name as it appears on the payer's Australian Business Number or Withholding Payer Number registration.The payer name reported in this field must correspond to the ABN or WPN that is reported in the Australian Business Number field or the Withholding Payer Number field. Payer - Name The day, month and year in which the payee was born. Payee - Date of birth Payee name currency code The surname or last name of the payee. 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. Titles, prefixes and suffixes (e.g. Mr, Mrs, Dr, O.B.E.) should not be included when reporting names. Multi-word surnames must be separated by a single space. Payee - Surname The first given name of the payee. Where the payee has a legal single name only, this field must not be provided. The legal single name must be provided in the Payee Surname. Payee - First given name The second given name of the payee. 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 not be provided. Payee - Second given name Payee Legal Name type code The full name of an individual who can be contacted if the ATO needs to discuss matters relating to the information provided to the ATO in the report. The contact name is to be reported in full. The field cannot begin with a blank. Supplier - Contact name Payer Contact name Supplier - Postal address - Address usage code Supplier - Business address - Address usage code Payee - Residential address - Address usage code Payer - Business address - Address details usage code Payer - Postal address - Address details usage code Supplier - Postal address - Country code Supplier - Business address - Country code Payee - Residential address - Country code Payer - Business address - Country code Payer - Postal address - Country code Supplier - Postal address - Country name Supplier - Business address - Country name This is the country of the payee’s residential address. Payee - Residential address - Country name Payer - Business address - Country name Payer - Postal address - Country name Supplier - Unstructured name usage code Payer Contact name usage code The date (day, month, year) on which the Employment termination payment was made. Payee - Employment termination payment - Date of payment Payee - Superannuation lump sum - Date of payment Inform the relevant field with the date (day, month, year) on which the Superannuation lump sum payment was made. Payee - Individual non-business - Period of payment end date The end date for the period which covers payments made to the payee. 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. Payee - Business and personal services income - Period of payment end date The end date for the period which covers payments made to the payee. Where a payee terminates in one financial year and receives a payment in another financial year, then the Payee Period of payment end date must be 30 June in the financial year that the payment was made or the actual payment date. Payee - Superannuation income stream - Period of payment end date Payee - Individual non-business - Period of payment start date The start date for the period which covers payments made to the payee. Where a payee terminates in one financial year and receives a payment in another financial year, then the Payee 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. Payee - Business and personal services income - Period of payment start date The start date for the period which covers payments made to the payee. 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. Payee - Superannuation income stream - Period of payment start date The code to indicate the reason a Tax File Number (TFN) is not being quoted by the payee. Valid values are: 1 = Payee applying for a TFN 3 = Payee under eighteen and earns a level of income that does not attract tax 4 = Payee is a pensioner. Payee - Tax file number exemption code Tha Australian Business Number (ABN) of the payee. Payee - Australian business number Supplier - Tax Agent Number The Tax File Number (TFN) of the payee. In circumstances where a payee is not required to quote or has chosen not to quote a TFN, one of the appropriate TFN Exemption Codes must be used in place of the TFN. The code '000000000' should inform the field where the payee chooses not to quote a TFN or fails to provide one within the 14 day reporting period. The code '987654321' should inform the field where payee has quoted a TFN with non-numeric characters. This code must also be used where the TFN quoted cannot be contained in the TFN field. Payee - Tax file number The total of amounts paid to unions or professional associations on behalf of the employee. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Individual non-business - Union/professional association fees 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). Payee - Individual non-business - Workplace giving The income support component of Community Development Employment Project (CDEP) wages paid. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Individual non-business - Community development employment project 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). Payee - Individual non-business - Total allowances The amount of individual non-business income earned by the payee including non-superannuation annuities, assessable foreign employment income and paid parental leave. Do 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. Amounts that form part of a salary-sacrifice arrangement should not be included in Gross payments. The amount must be reported in whole Australian dollars. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Individual non-business - Gross payments The amount of income earned by the payee, including the market value of non-cash benefits. Do not include cents. Payee - Business and personal services income - Labour Hire Gross Payment The amount of income earned by the payee, including the market value of non-cash benefits. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Business and personal services income - Other Payment Specified by Regulation The amount of Lump sum payment A representing 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. The amount reported at Lump sum payment A 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. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Individual non-business - Lump sum payment A The type of Lump sum payment A. Valid values are: 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. Payee - Individual non-business - Lump Sum payment A Type The amount of lump sum B representing the amount paid for unused long service leave that accrued before 16 August 1978. 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. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Individual non-business - Lump sum payment B The amount of lump sum D representing 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. 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. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Individual non-business - Lump sum payment D The amount of lump sum E representing 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 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. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Individual non-business - Lump sum payment E The amount of income earned by the payee, including the market value of non-cash benefits. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Business and personal services income - Voluntary Agreement Gross Payment Indicate the type of income being reported. Valid values are: 005 = Salary and Wages 006 = Non-Superannuation pension or annuity payments. Payee - Individual non-business - Income type Indicate the type of income being reported. Valid values are: 001 = for labour hire 002 = for other specified payments 003 = for voluntary agreement 004 = for personal services attributed income Payee - Business and personal services income - Payment type The grossed-up taxable value of fringe benefits, where the fringe benefits provided to the payee in the FBT year (1 April to 31 March) exceeds the limit. 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. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Individual non-business - Reportable fringe benefits The total amount of personal services income attributed to the individual. Do not include income paid for salary, wages, bonuses and commissions paid to the individual as an employee, company director or office holder. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Business and personal services income - Gross attributed income Valid values are: TRUE = Amendment FALSE = Original Payee - Individual non-business - Amendment indicator Payee - Business and personal services income - Amendment indicator Payee - Employment termination payment - Amendment indicator Payee - Superannuation income stream - Amendment indicator Payee - Superannuation lump sum - Amendment indicator 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). Payee - Individual non-business - Total tax withheld The amount of tax withheld from the payee's income. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Business and personal services income - Total tax withheld The amount of tax withheld from the payee's income from an Employment termination payment (ETP). If an amount includes cents, the cents must be truncated (or disregarded). Payee - Employment termination payment - Total tax withheld The amount of tax withheld from the payee's Superannuation income stream payments. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Superannuation income stream - Total tax withheld The amount of tax withheld from the payee's income from an Superannuation lump sum payment. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Superannuation lump sum - Total tax withheld The total amount of the employment termination payment (ETP) less the Tax free component of the payment. For death benefit employment termination payments paid to a dependant of the deceased, only the amount over the ETP cap 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. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Employment termination payment - Taxable component The amount of the taxable component of the superannuation income stream that has been subject to tax in the fund. 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. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Superannuation income stream - Taxable component – taxed element The amount of the taxable component of a payment received in one lump sum for a superannuation income stream amount that accrued in previous year(s) that has been subject to tax in the fund. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Superannuation income stream - Lump sum in arrears – Taxable component - taxed element Payee - Superannuation lump sum - Taxable component - taxed element The amount of the taxable component of the superannuation income stream 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 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). Payee - Superannuation income stream - Taxable component – untaxed element The amount of the taxable component of a payment received in one lump sum for a superannuation income stream amount that accrued in previous year(s) that represents amounts (other than the Tax free component) that have not been subject to tax in a fund. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Superannuation income stream - Lump sum in arrears – Taxable component - untaxed element The amount of the taxable component of the superannuation lump sum payment 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 lump sum payment 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). Payee - Superannuation lump sum - Taxable component - untaxed element The deductible amount that is in effect the part of the capital investment that is returned to the payee each year over the term of the annuity or pension. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Individual non-business - Deductible amount of the undeducted purchase price of pensions or annuities The Superannuation income stream Tax offset amount that reduces the amount of tax payable. It represents either 10% of the element untaxed in the fund of the taxable component, or 15% of the element taxed in the fund of the taxable component. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Superannuation income stream - Tax offset amount Payee - Individual non-business - Period type must be "Payment" Payee - Individual non-business - Period type Payee - Business and personal services income - Period type must be "Payment" Payee - Business and personal services income - Period type Payee - Superannuation income stream - Period type must be "Payment" Payee - Superannuation income stream - Period type Payee - Superannuation lump sum - Death benefit beneficiary type The type of beneficiary of the death benefit. 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). Valid values are: T = a payment made to trustee of the estate of the deceased O = a payment made directly to a non-dependant of the deceased Payee - Superannuation lump sum - Death benefit indicator Indicate whether the Superannuation lump sum payment is a payment from a fund, after another person’s death, because that other person was a fund member. Valid values are: TRUE = yes FALSE = no The foreign employment income that is exempt under either section 23AG (exempt foreign employment income) or section 23AF (approved project exempt foreign employment income). A payment summary record or payment summary does not need to be provided where exempt foreign employment income is the only income or withholding to be reported for a payee. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Individual non-business - Exempt foreign employment income The amount of the payment which is non-assessable and non-exempt income, i.e. tax free. For employment termination payments, the Tax free component consists of any pre July 1983 segment plus any invalidity segment of the payment. If an amount includes cents, the cents must be truncated (or disregarded). Payee - Employment termination payment - Tax free component The amount of the payment which is non-assessable and non-exempt income, i.e. tax free. For Superannuation income stream, 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 income 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). Payee - Superannuation income stream - 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). Payee - Superannuation income stream - Lump sum in arrears – Tax free component The payment which is non-assessable and non-exempt income, i.e. tax free. For Superannuation lump sum payments, 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 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). Payee - Superannuation lump sum - Tax free component PSLodgeRequest [Abstract] Payee IndividualNonBusinessWithholdingPaymentDetails BusinessAndPersonalServicesIncomeWithholdingPaymentDetails EmploymentTerminationPaymentDetails SuperannuationIncomeStreamWithholdingPaymentDetails LumpSumInArrears SuperannuationLumpSumWithholdingPaymentDetails INT Primary Items [Abstract] RP Primary Items [Abstract] Payee - Employment termination payment - Payment type code