|30 Sep 2018
||Due date for small and medium withholders (total annual PAYG withholding $1m or less) to lodge the PAYG payment summary statement for the year ended 30 June 2018, if they use a tax agent or BAS agent to prepare the report and payees include unrelated persons.
Types of payment summaries that may need to be reported include:
- PAYG payment summary - individual non-business.
- PAYG payment summary - foreign employment.
- PAYG payment summary - business and personal services income.
- PAYG payment summary - superannuation income stream.
- PAYG payment summary - superannuation lump sum.
- PAYG payment summary - employment termination payment.
Small and medium withholders who use a tax agent to prepare this report can lodge by the due date of their tax return, if they have closely held payees only.