Institute of Certified Bookkeepers

The Tax Office (ATO) have published the Legislative Instrument that removes the obligation for an employer to provide Payment Summaries for the 2018 year to employees, and also removed the need to lodge the electronic PSAR or EMPDUPE file.

Employers who have reported the required payroll information, for an employee, to the Tax office through Single Touch Payroll systems, on or before the end of this financial year 30 June 2018 and then before 14 August 2018 have also told the ATO that the data is “Finalised” do not have to provide Payment Summaries to the employee.

Employees can access their tax information from mygov/ATO online services, or their personal tax agent can access the employees information through their tax preparation software.


  • 3 May 2018