The ATO advises that a taxpayer's PAYG withholding payment summary annual report must generally be lodged by 30 September 2006. However some of these reports cannot be lodged until the 2006 income tax return is prepared. If an agent is involved in the preparation of the taxpayer's annual report and they meet the criteria outlined below, the taxpayer may be eligible to lodge their annual report by the due date of their income tax return. This concession does not apply to large withholders. Large withholders must still lodge by 14 August 2006.
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