If you received payments during the year and your employer deducted tax, you should receive a PAYG payment summary (formerly known as group certificate) from them at the end of the year. This includes salary, wages, commissions and bonus payments. It will show gross income, tax withheld and the Australian Business Number of your employer.
If you do know have all of your payment summaries, or any information is wrong, you should contact your employer. Ask them to give you a signed copy, letter or statement showing the correct details.
There may be situations where your payment summary is late, lost or incorrect.
If you are unable to get these documents from your payer you will need to complete a statutory declaration. The ATO has provided a form to use when the payment summary has been lost, stolen, destroyed or not received by the employee.
You will need to complete details such as:
- period or periods covered by your missing documents during which payments were made
- names of your payers
- amounts of tax withheld, and
- amount of gross payments you earned
If you disagree with a payment summary you can also complete a statutory declaration.
This article has been prepared for the purposes of general information and guidance only. It should not be used for specific advice or used for formulating decisions under any circumstances. If you would like specific advice about your own personal circumstances please contact our office.