Original Published Date:
The following electronic reporting specifications have been released as a final version in both tracked and clean versions:
• Pay as you go (PAYG) withholding payment summary annual report version 12.0.1 – clean
• Pay as you go (PAYG) withholding payment summary annual report version 12.0.1 – tracked
These specifications are to be used in the development of software for the electronic lodgment of the PAYG withholding payment summary annual reports for the 2017 and subsequent financial years.
The scope of the update includes changes which are required to deal with new laws about:
• Working holiday makers
• Reportable fringe benefits.
Acceptable versions of the PAYG withholding payment summary annual report specification for the 2016–17 financial year
Your users are now able to use version 12 of the payment summary annual report (PSAR) reporting specifications to lodge their 2016–17 annual report through the portals. If you are unable to update your software to comply with version 12 of the PSAR reporting specifications, your users may still report for the 2016-17 financial year using versions 9, 10 or 11 software.
However, your users will be required to use ATO printed forms for both their payment summary and annual report if they are:
- using pre-version 12 software, and
- have workers who are:
- working holiday makers (WHM) employed from 1 January 2017, or
- in receipt of exempt fringe benefits.
Your users will also be required to use ATO forms if earlier versions do not apply to their payee’s circumstances (e.g. payees with non-super annuities and employees with foreign employment or employment termination payments).
The 2016–17 financial year will be the last year that we will accept PSARs using versions 9, 10 and 11. For the 2017–18 financial year, we will only accept PSARs using version 12 (and version 13 when finalised).
Acceptable versions of the tax file number declaration reporting specifications from 1 October 2017
Your user will still be able to use tax file number (TFN) declaration reporting specification version 2.3.1 after 30 September 2017 provided that their payee who is completing a TFN declaration is not a WHM.
If your user employs a WHM they will need to use version 3.0.0. Alternatively, they can use a 2017 TFN declaration (NAT 3092) paper form which will be available in September 2017.