If you have withheld tax amounts from payments you make to your payees, you need to:

• provide the withheld amounts to us
• report those amounts to us regularly on activity statements
• lodge an annual report confirming your total withholding
• provide payment summaries detailing total payments and withholding to each of your payees.

You won’t need to do payment summaries for amounts you reported and finalised through Single Touch Payroll (STP).