Australia PAYG Withholding Payment Summaries
Generate non-STP PAYG payment summaries and a structured PAYG Payment Summary Annual Report (PSAR) export directly inside Odoo
Australia PAYG Withholding Payment Summaries builds the Australian Taxation Office (ATO) PAYG withholding payment summaries and the PAYG Payment Summary Annual Report (PSAR) for payments that are not reported through Single Touch Payroll (STP). It produces the three official non-STP payment-summary forms, validates every Australian identifier, runs pre-lodgment business rules, and exports a structured PSAR flat file (supplier, payer, per-payee payment-summary and file-total records) plus a human-readable CSV, ready to reconcile and lodge through your own ATO Online services / SBR channel.
The three non-STP payment summary forms
Individual non-business
NAT 0046 - salary or wages, allowances, lump sums A/B/D/E, reportable fringe benefits and reportable employer super contributions, with the full income-type code set (S, H, P, F).
Business & personal services income
NAT 72545 - voluntary agreement, labour hire, personal services attributed income and other specified payments, with gross payments and total tax withheld.
Where ABN not quoted
NAT 3283 - top-rate withholding from a supplier who did not quote an ABN, reported without requiring a payee TFN.
Key features
- ABN validation using the ATO modulus-89 check digit algorithm (subtract 1 from the first digit, weighting 10/1/3/5/7/9/11/13/15/17/19, divisible by 89).
- TFN validation using the ATO modulus-11 weighting (1/4/3/7/5/8/6/9/10), including the four recognised no-TFN exemption codes a payee may legitimately quote.
- WPN support for payers not entitled to an ABN, with structural validation.
- Whole-dollar amount policy matching the ATO instruction to report whole dollars on payment summaries.
- PSAR flat file with a structured, delimited record stream: Supplier, Software, Payer, one Payment summary record per payee, and a reconciling File total record (each whole-dollar and identifier validated; validate against the ATO test facility before lodging).
- CSV audit export of every payment summary in the report for review and archiving.
- Pre-lodgment business rules: mandatory supplier contact, valid payer ABN/WPN, valid payee TFNs, gross-versus-withheld sanity, duplicate-payee detection and file-total reconciliation.
- Reconciliation totals by form type for the NAT 3447 PAYG payment summary statement.
- Quick wizard to create or reuse the annual report for a financial year and attach unassigned summaries.
What the module generates
| Output | Format | Purpose |
|---|---|---|
| PSAR flat file | Structured delimited text (ASCII) | PAYG payment summary annual report data with supplier, payer, per-payee and file-total records, for reconciliation and lodgment through your own ATO channel. |
| CSV export | Comma-separated values | Human-readable audit list of every payment summary. |
| Reconciliation totals | On-screen / report | Counts and dollar totals by form type for the NAT 3447 statement. |
| Validation report | On-screen | Blocking errors and warnings to fix before lodging. |
Bring your own credentials (BYOK)
This module only builds and stores the payment summaries, the PSAR flat file and the CSV export inside your Odoo database. Lodgment with the ATO is performed by you through your own ATO Online services for business / Standard Business Reporting (SBR) channel and your own credentials. The module does not transmit any data and is not a registered agent or accredited lodgment service. Always validate the generated file against the ATO test facility before lodging.
Why this module
- Community-only dependencies (
account,mail) - installs on Odoo Community and Enterprise. - All identifier checks and file building run in a pure-python, fully unit-tested core.
- Designed for businesses that still issue non-STP payment summaries (closely held payees, ABN-not-quoted withholding, business and personal services income).
Compatibility
Odoo 18.0 and 19.0 - Community and Enterprise.
Screenshots
Annual Reports
Generate Report
Payment Summaries
Update date: 2026-07-02