specification / software developers / DECEMBER February 20167 / UNCLASSIFIED
format / Audience / Date / Classification
Electronic reporting specification
Pay as you go (PAYG) withholding payment summary annual report version 12.0.01
To be used in conjunction with the specification for Self-printing pay as you go (PAYG) withholding payment summaries version 5.3.0
UNCLASSIFIED / For further information call
13 28 66
UNCLASSIFIED / PAGE 2 OF 74
UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
CHANGES IN THIS VERSION OF THE SPECIFICATION
Difference between version 12.0.0 and version 12.0.1
Changes to data records, values and definitions
· Removed additional versions accepted for the 2017 financial year in Specification Version Information section
ACRONYMS
ABN / Australian business number
ATO / Australian Taxation Office
CDEP / community development employment project
ECI / electronic commerce interface
ETP / employment termination payment
DASP / departing Australia superannuation payment
FBT / fringe benefits tax
MIPS / Media Information Processing Services
PAYG / pay as you go
SIPO / Software Industry Partnership Office
TFN / tax file number
WPN / withholding payer number
DEFINITIONS
Common term / DefinitionPayee / For the purposes of this document, a payee is defined as a person who receives or is to receive a payment.
Payer / A payer is an entity that makes or will make a payment to a payee.
Payment summary / An advice given to a payee by the payer usually at the end of the financial year showing details of the payments made and amounts withheld during the year.
SPECIFICATION VERSION INFORMATION
Compliant / Self Printing Payment
Summaries / Payment Summary Annual Report
2000-01 / N/A / 7.0
N/A / 7.1
N/A / 7.2
2000-02 / N/A / 7.3
2002-03 / 1.0 / 7.4
2003-04
2004-05
2005-06 / 1.1 + 1.2
2006-07 / 2.0
2007-08
2008-09 / 3.0 + 3.1 / 8.0
2009-10 / 4.0 / 9.0
2009-10 / 5.0 + 5.1 / 10.0
2010-11
2011-12 / 5.1.1 / 10.1.0
5.0 + 5.1 / 10.0
4.0 / 9.0
N.B. A business using a software product which complies with version 9.0 of the Australian Taxation Office (ATO) specification must use ATO paper forms for employees with foreign employment or payees with non super annuities
2012 – 2013
2013 – 2014
2014 – 2015
2015 – 2016 / 5.2.0 + 5.2.1 / 11.0.0 + 11.0.1
5.1.1 / 10.1.0
N.B. A business using a software product which complies with version 10.1.0 of the ATO specification must use ATO paper forms for employees with employment termination payments
5.0 + 5.1 / 10.0
N.B. A business using a software product which complies with version 10.0 of the ATO specification must use ATO paper forms for employees with employment termination payments
4.0 / 9.0
N.B. A business using a software product which complies with version 9.0 of the ATO specification must use ATO paper forms for payees with non super annuities and employees with foreign employment or employment termination payments
2016 / 5.2.0 + 5.2.1 / 11.0.0 + 11.0.1 + 11.0.2
N.B. A business will no longer be able to lodge via the ECI from 31 October 2016.
5.1.1 / 10.1.0 + 10.1.1
N.B. A business using a software product which complies with version 10.1.0 of the ATO specification must use ATO paper forms for employees with employment termination payments. A business will no longer be able to lodge via the ECI from 31 October 2016.
5.0 + 5.1 / 10.0 + 10.0.1
N.B. A business using a software product which complies with version 10.0 of the ATO specification must use ATO paper forms for employees with employment termination payments. A business will no longer be able to lodge via the ECI from 31 October 2016.
4.0 / 9.0 + 9.0.1
N.B. A business using a software product which complies with version 9.0 of the ATO specification must use ATO paper forms for payees with non super annuities and employees with foreign employment or employment termination payments. A business will no longer be able to lodge via the ECI from 31 October 2016.
2017 / 5.3.0 / 12.0.0 + 12.0.1
5.2.0 + 5.2.1 / 11.0.0 + 11.0.1 + 11.0.2
N.B. A business will no longer be able to lodge via the ECI from 31 October 2016.
5.1.1 / 10.1.0 + 10.1.1
N.B. A business using a software product which complies with version 10.1.0 of the ATO specification must use ATO paper forms for employees with employment termination payments. A business will no longer be able to lodge via the ECI from 31 October 2016.
5.0 + 5.1 / 10.0 + 10.0.1
N.B. A business using a software product which complies with version 10.0 of the ATO specification must use ATO paper forms for employees with employment termination payments. A business will no longer be able to lodge via the ECI from 31 October 2016.
4.0 / 9.0 + 9.0.1
N.B. A business using a software product which complies with version 9.0 of the ATO specification must use ATO paper forms for payees with non super annuities and employees with foreign employment or employment termination payments. A business will no longer be able to lodge via the ECI from 31 October 2016.
Table of contents
1 Introduction 1
Who should use this specification 1
Lodging via the internet 1
2 Legal requirements 2
Reporting obligations 2
Retention of information 2
Extension of time to lodge 2
Privacy 3
3 Reporting procedures 4
Reporting for the first time 4
Test Facility 4
Accessing the test facility 5
Reporting online 5
Getting started 6
Data quality 6
Backup of data 6
4 Physical specifications 7
5 Data file format 8
File content 8
Sort order of the report data file 9
File structure example 10
Example 1 10
Example 2 11
6 Record specifications 12
File name 12
CR, LF and EOF markers 12
Description of terms used in data record specifications 14
Supplier data record 1 16
Supplier data record 2 16
Supplier data record 3 17
Payer identity data record 17
Software data record 18
Individual non-business payment summary data record 18
Business and personal services income payment summary data record 19
Foreign employment payment summary data record 20
Employment termination payment summary data record 21
Superannuation income stream payment summary data record 22
Superannuation lump sum payment summary data record 23
DASP data record 24
File total record 24
7 Data field definitions and validation rules 25
Reporting of address details 25
Reporting of name fields 26
Currency for reporting 26
Field definitions and edit rules 27
8 Example of data file structure 51
Supplier data record 1 51
Supplier data record 2 52
Supplier data record 3 52
Payer identity data record 53
Software data record 53
Individual non-business payment summary data record 54
Business and personal services income payment summary data record 55
Foreign employment payment summary data record 56
Employment termination payment summary data record 57
Superannuation income stream payment summary data record 58
Superannuation lump sum payment summary data record 59
DASP data record 60
File total record 60
9 Algorithms 61
TFN algorithm 61
ABN algorithm 61
WPN algorithm 61
10 Reporting amendments 62
Reporting to the ATO 62
Providing information to the payee 63
11 More information 64
Electronic Specifications 64
Payer enquiries 64
Other enquiries 64
Software Developers Homepage 64
12 Checklist 66
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1 Introduction
Who should use this specification
This specification is to be used in the development of software for the lodgment of electronic versions of the Pay as you go (PAYG) withholding payment summary annual report, from the 2017 and subsequent financial years..
This specification is also to be used in the development of software for the lodgment of the Departing Australia superannuation payment (DASP) annual report.
This specification allows DASP data to be reported either with other PAYG withholding payment summary data or separately.
This specification is also to be used in conjunction with the specification for Self-printing pay as you go (PAYG) withholding payment summaries version 5.3.0 to develop software for the printing of payment summaries.
This specification is not intended to, nor does it provide a guide to the relevant legislation.
Lodging via the internet
Payers and other organisations can only lodge reports online using the Business portal, BAS agent portal or SBR. Electronic lodgment enables suppliers to.
§ reduce paperwork
§ provide a secure way for reports to be lodged
§ allow reports to be lodged after hours
§ provide an online receipt when the report is lodged, and
§ ensure that all of the necessary fields to lodge your report have been completed, via its in-built checks.
Payers that report online may also provide payees with electronic payment summaries or print them on plain paper.
For specifications relevant to the SBR channel please refer to http://www.sbr.gov.au.For information on providing electronic payment summaries or printing them on plain paper, see the Electronic reporting specification – Self-printing pay as you go (PAYG) withholding payment summaries version 5.3.0 at http://softwaredevelopers.ato.gov.au
2 Legal requirements
Reporting obligations
Under section 16-153 of Schedule 1 to the Tax Administration Act 1953, payers are required to submit an annual report to the ATO with details of payment summaries (including the tax file numbers (TFNs) or Australian business numbers (ABNs) quoted by payees) issued to their payees during the financial year in a form approved by the Commissioner.
The due date payers must provide payment summary information to the Commissioner by is subject to the following conditions:
§ annual reports containing PAYG withholding payment summaries (with or without DASP payment summaries) must be provided by 14 August after the end of each financial year.
§ annual reports containing only DASP payment summaries must be provided by 31 October after the end of each financial year.
Retention of information
Under taxation law, payers must keep payment summary information for a statutory period of five years. The information can be kept electronically.
A copy of the data file provided to the ATO must be able to be regenerated on request by the ATO (for example, where a problem has been encountered in processing the information).
Extension of time to lodge
If you require additional time to lodge your annual report electronically phone 13 28 66.
UNCLASSIFIED / 12UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION – PAY AS YOU GO (PAYG) WITHHOLDING PAYMENT SUMMARY ANNUAL REPORT
Privacy
The Privacy Act 1988 limits the collection, storage, use and disclosure of personal information about individuals by the ATO, other Commonwealth Government departments and agencies.
New private sector provisions in the Privacy Act also regulate the way many private sector organisations collect, use, secure and disclose personal information. The private sector provisions aim to give people greater control over the way information about them is handled in the private sector by requiring organisations to comply with ten national privacy principles. These principles give individuals the right to know what information an organisation holds about them and a right to correct that information if it is wrong.
The Privacy Commissioner’s Guidelines to the Australian Privacy Principles and other relevant information sheets are available at http://www.oaic.gov.au.
It is the responsibility of private sector organisations to obtain their own advice on the effect of privacy law, including the Australian Privacy Principles on their operations.
Registration with the Tax Practitioners Board
Under the Tax Agent Services Act 2009 (TASA), entities that provide a ‘tax agent service’ for a fee or reward are required to be registered with the Tax Practitioners Board (TPB). The TPB has released an information sheet to assist software providers who provide tax related software systems to understand the operation and impact of the tax agent services regime. In particular, the information sheet:
§ provides guidance on which situations may or may not require registration with the TPB as a tax or BAS agent; and
§ outlines procedures and processes that software providers need to have in place (where relevant) to ensure that they are not regarded as providing a tax agent service.
Therefore it is important for all software providers to be aware of the requirements of the TASA and, if appropriate, comply with the obligations that exist within it.
For more information go to the Tax practitioner board website
3 Reporting procedures
Reporting for the first time
Software developers developing software for the electronic generation of Pay as you go (PAYG) withholding payment summary annual reports should refer to this specification when developing their application. Information is also available on the Software Developers Homepage at http://softwaredevelopers.ato.gov.au.
The Software Developers Homepage is maintained by the ATO on behalf of, and in consultation with, the software development industry and business advisers. It facilitates the development and listing of software which may assist businesses to meet their tax reporting obligations.
Commercial software developers are required to register on the Software Developers Homepage if they wish to list their products. Software developers who do not wish to list products do not need to register in order to access information. Subscribing for email updates is recommended for developers to be notified of significant issues and new and updated specifications.
Test Facility
A test facility is provided to software developers to self-test the contents of test files. It is accessed using an ID and password.
The test facility supports testing of files that comply with the latest versions of electronic reporting specifications. It cannot be used to make lodgments to the ATO.
The same validation process will be applied to the files checked in the test facility and files that will be lodged via the ATO portals.
To test a file:
1 Prepare the files using software developed in accordance with the published reporting specifications.