PAYG payment summary - individual non-business for employees, company directors and office holders who received salary, wages, pension payments, compensation, allowances or reportable fringe benefits.
PAYG payment summary - foreign employment for employees, company directors and office holders who received income from foreign employment.
PAYG payment summary - business and personal services income for non-employees who have made a voluntary agreement to withhold tax, or were employed under a labour hire arrangement, or received certain specified payments, or earned personal services income through a separate entity.
PAYG payment summary - superannuation income stream for payees who received an income stream benefit (a pension or annuity) from a superannuation fund, approved deposit fund or life insurance company.

Payment summaries for various other types of payments subject to PAYG withholding must be issued within a short period after the payment is made. Employers utilising Single Touch Payroll (STP) are not required to issue payment summaries for amounts covered by STP.

GST, wine equalisation tax and luxury car tax for June 2024.
PAYG withholding:
for June 2024 (medium withholders).
for the June 2024 quarter (small withholders).
for the year to 30 June 2024, from employee share schemes amounts where the employee did not quote a TFN or ABN.
for the year to 30 June 2024 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
PAYG instalment:
for June 2024 for monthly PAYG instalment payers.
for the June 2024 quarter for quarterly PAYG instalment payers (4th quarter of the 2023/24 income year).
FBT instalment for the June 2024 quarter (1st quarter of the 2025 FBT year).

An entity is generally a "deferred BAS payer" for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies (28 Jul 2024, or 25 Aug 2024 if lodged electronically through an agent or the entity is an active STP reporter).

Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly by 28 Aug 2024. The SGC is not tax deductible.

Also due date to lodge the instalment notice if varying the instalment amount. If you have already lodged your income tax return, you should not vary your June quarter PAYG instalment.

GST, wine equalisation tax and luxury car tax for the June 2024 quarter.
PAYG withholding:
for June 2024 (medium withholders).
for the June 2024 quarter (small withholders).
for the year to 30 June 2024, from employee share schemes amounts where the employee did not quote a TFN or ABN.
for the year to 30 June 2024 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
PAYG instalment for the June 2024 quarter for quarterly PAYG instalment payers (4th quarter of the 2023/24 income year).
FBT instalment for the June 2024 quarter (1st quarter of the 2025 FBT year).

The due date to lodge and pay is 25 Aug 2024 if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter.