Fill Out ATO PAYG Payment Summary Statement (NAT 3447) Online
PAYG payment summary statement
Australian Taxation Office
Summarises the payment summaries a payer issued for the financial year when lodging them with the ATO on paper.
Reviewed July 2026
How it works
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The PAYG payment summary statement (NAT 3447) is the cover form of a payer's paper annual report to the Australian Taxation Office. It totals the payment summaries the payer issued for the financial year, broken down by type, and is lodged together with the ATO originals of those payment summaries by 14 August.
You can complete NAT 3447 in the Universal PDF editor, entering your payer details and the totals for each payment summary type, then download and print the finished PDF for signature and lodgment. Because most payers now report electronically through Single Touch Payroll or online services, confirm on ato.gov.au that a paper statement is still the right lodgment channel for you, and that you have the current version of the form.
What the statement is used for
The statement summarises, for each payment summary type, the total number of summaries issued, the total gross payments or taxable components, and the total tax withheld. The types listed on the form are individual non-business, employment termination payment, superannuation lump sum, superannuation income stream, business and personal services income, and foreign employment.
Lodging the statement with the ATO originals of the payment summaries completes the payer's annual reporting obligation for amounts withheld under the PAYG system. Late lodgment can attract a penalty.
Who lodges it
Payers who issue paper payment summaries and do not report their payment summary information electronically. If you lodge your payment summary annual report through electronic media or online services, the form itself tells you not to complete it.
The form also notes that payment summaries printed from payroll software should not accompany it; the paper annual report is built from ATO printed payment summary forms.
How to fill it out
The statement is a single page:
- Year: the financial year ending 30 June, written as a four digit year.
- Payer details: your ABN or withholding payer number and branch number, matching your activity statements, plus your name, address, and a daytime contact.
- Payment summaries issued: for each type, the number of summaries, total gross payments or taxable components in whole dollars, and total tax withheld in whole dollars.
- Declaration: sign and date. The statement is a legal document, and penalties apply for false or misleading information.
- Amendments: if you are correcting a statement already lodged, mark the amending box and complete the new statement in full, covering all payment summaries issued for the year.
Where it goes
Post the completed statement with the ATO original payment summaries to the address printed on the form, Australian Taxation Office, Locked Bag 50, Penrith NSW 2740, by 14 August following the end of the financial year.
Keep a copy of the completed statement together with the payer copies of the payment summaries for your records.
Frequently asked questions
No. The statement is only for payers lodging a paper annual report. If you report payment summary information electronically, or the payments are reported through Single Touch Payroll, do not complete NAT 3447.
The annual report, meaning the statement plus the ATO originals of the payment summaries issued, is due by 14 August each year. A penalty may apply if you lodge late.
For each payment summary type: how many summaries you issued, total gross payments or taxable components in whole dollars, and total tax withheld in whole dollars. For individual non-business summaries the gross figure includes CDEP payments, allowances, and lump sums other than amounts at label D.
Complete a fresh statement marked with an X in the amending box, showing totals for all payment summaries issued for the year, and lodge it with copies of any amended or previously unsent payment summaries.
The form says not to. Paper annual reports use ATO printed payment summary forms. If your software produces summaries, it usually also produces an electronic annual report you can lodge instead.
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