You must provide the recipient of the benefit with a PAYG payment summary where the:

• super lump sum is paid to    
  • a member under 60 years old
  • a non-dependant
  • a trustee of a deceased estate (although no tax is withheld, this allows the trustee of the deceased estate to withhold the correct tax from payments they make)
• super income stream is:
  • paid to the member up until they turn 60 years old
  • a capped defined benefit income stream you pay a member after they turn 60 years old
  • a capped defined benefit income stream that is a death benefit income stream paid to a member who is 59 years old or younger, and the deceased was aged 60 years old or over at the time of death (the payment summary needs to show this is a death benefit).

Each pension payment summary must include details of the payment, including the:

• tax-free component
• taxable component
• tax offset (if applicable)
• tax withheld (if applicable).

Payment summaries should be issued in the situations listed above even if no tax was withheld.