Do not include any amount shown at a lump sum payment field in Gross payments. You must show each lump sum payment as the appropriate payment type.
There are four types of lump sum payments:-
The employer must include all PAYG amounts withheld from lump sum payments in the total tax withheld.
The Australian Taxation guide “How to Complete the PAYG Payment Summary – Individual Non-Business” form is useful or call your tax adviser.
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