The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

1.1.P.90 Payment summary


A payment summary, previously known as a group certificate, refers to a written statement that:

  • names the payer (e.g. individual, business, company) and the recipient, and
  • if the recipient has given their TFN or ABN to the payer - states the TFN or ABN, and
  • states the total of the withholding payments that it covers and the total amounts withheld (previously tax instalment deductions) by the payer from those withholding payments, and
  • specifies the financial year in which the withholding payments were made, and
  • specifies the reportable fringe benefits amount, if any, that it covers in the income year to which that amount relates, and
  • specifies the reportable employer superannuation contributions, if any, that it covers and the income year to which those contributions relate.

Act reference: Taxation Administration Act 1953 Schedule 1 Part 2-5 Pay as you go (PAYG) withholding

Policy reference: PPL Guide 4.3.5 Obligations of employers relating to paying instalments of PLP

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