Lost or Missing PAYG Payment Summary (Group Certificate)

What Is a PAYG Payment Summary?

If you’ve earned salary, wages, bonuses or commissions during the year, and tax was withheld from your pay, your employer must provide you with a PAYG payment summary (previously known as a group certificate). This document outlines:

• Your gross income

• The tax withheld during the year

• Your employer’s Australian Business Number (ABN)

These summaries are normally issued at the end of the financial year.

What If You Didn’t Receive One?

If you haven’t received your payment summary, or you believe the information is incorrect, contact your employer first. Ask them to provide:

• A signed copy of the summary, or

• An official letter or statement with the correct information

Employers are legally required to keep payroll records and can reissue payment information if needed.

Can’t Get a Response From Your Employer?

If your payment summary has been lost, destroyed, not received, or is incorrect, and your employer isn’t helping, you’ll need to complete a statutory declaration.

The ATO provides a standard form you can use: ATO Statutory Declaration Form – Lost or Missing PAYG Summary

What Details Are Required?

In your statutory declaration, you’ll need to include:

• The period covered by the missing summary

• The name(s) of your employer(s)

• Gross payments you received

• Tax amounts withheld

This form must be accurate and truthful, as it is a legally binding declaration.

What If the Information Is Incorrect?

If you disagree with the figures on a payment summary, you can also complete a statutory declaration explaining the discrepancies. Again, your first step should be contacting your employer, but if that fails, this is your fallback option.

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This information is provided as general guidance only and should not be relied upon for your specific situation. If you need personalised advice or support with lodging your tax return, contact our office today. We're here to help.

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Disclaimer:

The information provided in this article is general in nature and does not constitute personal financial, legal or tax advice. While every effort has been made to ensure the accuracy of this content at the time of publication, tax laws and regulations may change, and individual circumstances vary. Dolman Bateman accepts no responsibility or liability for any loss or damage incurred as a result of acting on or relying upon any of the information contained herein. You should seek professional advice tailored to your specific situation before making any financial or tax decision.