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21 Jul 08 PAYG withholding payment summary annual report - lodgment concession for closely held businesses

In a broadcast message sent to tax agents dated 14 July 2008, the ATO advised that although a client’s PAYG withholding payment summary annual report must generally be lodged by 30 September 2008, lodgment of some of these reports can be deferred until the 2008 income tax return is prepared, provided that certain conditions are satisfied. This concession does not apply to large withholders. Large withholders must still lodge by 14 August 2008.

For a copy of the ATO broadcast message, go here

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