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The ATO advises that Pay as you go (PAYG) withholding payment summary annual reports must generally be lodged by 14 August 2012.

If a tax agent is involved in preparing an annual report for a client who meets certain criteria, they may be eligible to lodge their report by the due date of their tax return.

To be eligible for the concession, the client must have:

  • only closely held employees
  • lodged their PAYG withholding payment summary annual report 2011 by 30 June 2012
  • lodged their 2011 tax return by 30 June 2012, and not received a 'failure to lodge on time' penalty for that return.

A closely held employee is one who is a non-arms length employee. This means they are directly related to the entity from which they receive payments, for example:

  • family members of a family business
  • directors of a company
  • shareholders or beneficiaries.

This concession does not apply to large withholders. They must still lodge by 14 August 2012.


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