16‑160 Part‑year payment summary16‑160 Part‑year payment summary

#### 16‑160 Part‑year payment summary (1) An entity (the payer) must give a \*payment summary (and a copy of it) to another entity (the recipient) if, not later than 21 days before the end of a \*financial year, the recipient asks in writing for a payment summary covering: (a) one or more \*withholding payments (other than withholding payments covered by section 12‑85, 12‑190, 12‑215, 12‑250, 12‑285, 12‑317, 12‑385 or 12‑390) that the payer made to the recipient during the year; or (b) one or more withholding payments covered by section 12‑215, 12‑250 or 12‑285, or a part of each such payment, that the payer received during the year for the recipient, if the recipient is the foreign resident mentioned in the section; or (ba) one or more withholding payments covered by section 12‑317, or a part of each such payment, that the payer received during the year for the recipient, if the recipient is the likely foreign recipient mentioned in that section; or (c) one or more withholding payments covered by Division 13 that the payer received during the year and that are included in the recipient’s assessable income for the income year under section 86‑15 of the Income Tax Assessment Act 1997; other than a payment covered by a previous payment summary (and a copy of it) given under this section. > Note: A payment summary under this section will not cover amounts that an employer notifies to the Commissioner under Division 389: see section 389‑20. (2) The payer must comply with the request within 14 days after receiving it, unless: (a) the recipient is an individual and has a \*reportable fringe benefits amount, for the income year ending at the end of that \*financial year, in respect of his or her employment (within the meaning of the Fringe Benefits Tax Assessment Act 1986) by the payer; or (b) the payer has made \*reportable employer superannuation contributions, in respect of the recipient’s employment, during the financial year. (3) Despite subsection (1), the \*payment summary must not cover a \*withholding payment if: (a) the withholding payment is a payment of an amount purported to have been paid by way of \*parental leave pay; and (b) at the time the recipient asks for the payment summary, the payer is aware that the amount was not lawfully so payable.