PAYG withholding payment summary annual report for payer who has agent (BAS agent or tax agent) involvement in preparing the report.

PAYG withholding payment summary annual report for payer who has agent (BAS agent or tax agent) involvement in preparing the report. (If a payer has only closely held payees, and they have tax agent involvement in preparing their report, they may be eligible for a concession to lodge this report by the due date of the payer's income tax return.)