Currently set to Index
Currently set to Follow

Payroll Q&A – What name should be shown on the payment summary – is it possible for a name other than the Public Officer’s to appear?

Can a public officer delegate the function of reviewing Payment Summaries prior to their issue?


As the Public Officer will be on annual leave and not able to review Payment Summaries prior to issue, is it possible for the Public Officer to delegate the function?


Ordinarily the primary person for signing things like payment summaries is the entities authorized Public Officer. Section 252  of the Income Tax Assessment Act 1936 establishes the requirement for the appointment of and the role of the Public Officer.

Regulations 31 and 32 of the Taxation Administration Regulations 1976 deal with who can authorize Payments Summaries and confirm delegation by that person is possible. The delegation process and how an alternate authorized person should be nominated is explained on the ATO website at Primary Contact and Authorised Contacts.

Any authorisation should be on entity letterhead and include the following details:

  1. the Australian business number (ABN) or withholder payer number (WPN);
  2. name of the company/organisation;
  3. declaration by the authorised signatory authorising another;
  4. individual to sign documents required under PAYG withholding including:
    • the name of the authorised individual;
    • the capacity in which that individual signs a document, and
    • a specimen signature of the individual;
  5. signature of the authorised signatory; and
  6. date authority was issued.

Information regarding how the changes should be notified to the ATO are also included on the ATO website.