Reviewing the pre-filled amounts¶

Because you report every pay through Single Touch Payroll (STP), the ATO already has a picture of your wages and the tax you withheld. It uses that to pre-fill the W1 and W2 labels on your Activity Statement. That is a helpful head start, but it is not the last word. Before you lodge, you should check the pre-filled figures against your own payroll records.

The ATO is clear that your software and payroll records are your primary source of the figures — and that you are responsible for what you lodge. So the job is simple to describe: does the pre-fill match my payroll?

In one line

The pre-filled W1 and W2 are a starting point — check them against your own payroll before you lodge, because the figures you lodge are your responsibility.

Why this matters¶

The pre-fill is convenient, and it is easy to trust it and lodge without looking. But the pre-fill can be short or over for perfectly ordinary reasons, such as a pay run that was reported after the cut-off. If you lodge a figure that does not match what you actually paid and withheld, you have lodged the wrong amount — even though the number came from the ATO. Reviewing first is how you catch that.

What you will learn¶

How to check the pre-filled W1 and W2 against your own payroll records
The common reasons the pre-fill and your payroll can differ
Why the figures you lodge are your responsibility

Understanding the concept¶

The pre-fill is built from the STP reports the ATO has received and processed for the period. The ATO includes amounts from pays whose payment date falls inside the Activity Statement period.

That timing is the key. A few common situations can make the pre-fill differ from your payroll records:

A pay run reported after the cut-off. If a pay was reported late — after the ATO built your pre-fill — its wages and withholding may not be in the pre-filled figure yet.
An amended or corrected pay. If you fixed a pay after it was first reported, the pre-fill may reflect the original figure, the corrected one, or something in between, depending on when each report reached the ATO.
Pays that fall in a different period. A pay you think of as "this quarter" may have a payment date that lands in another period, so it is counted there, not here.

When you review, compare the pre-filled W1 (your total gross wages and other payments for the period) and W2 (the total tax you withheld from those payments) against your own payroll totals for the same period. If they match, you can confirm them. If they do not, you adjust them so the figures you lodge are correct.

For accountants & bookkeepers

The ATO pre-fills W1 and W2 from processed STP reports with a payment date inside the activity statement period, for small and medium withholders. The ATO states that your STP-enabled software and payroll records should be your primary source of data, and that you should check the pre-filled amounts and correct W1 and W2 if they do not match your records, reporting the total amounts. The pre-fill is an assistance measure — the lodged figures remain the employer's responsibility.

Example¶

Priya runs a small café and lodges her Activity Statement each quarter. When she opens it, W1 and W2 are already filled in. Out of habit she almost lodges straight away — but she checks the pre-fill against her payroll first.

Her payroll shows total wages and withholding a little higher than the pre-filled figures. She works out why: her final pay run for the quarter was processed and reported a couple of days after the ATO had already built her pre-fill, so that pay's wages and tax are not yet in the pre-filled W1 and W2.

Because Priya reviewed first, she catches the gap. She adjusts W1 and W2 up so they match her actual payroll for the quarter, then lodges. Had she trusted the pre-fill without looking, she would have under-reported both her wages and the tax she withheld.

Common mistakes¶

Lodging the pre-filled figures without comparing them to your own payroll records.
Assuming the pre-fill must be right because it came from the ATO — it is a starting point, and the lodged figures are your responsibility.
Forgetting that a pay reported after the cut-off may not be in the pre-fill yet.
Comparing the wrong period — check pays by their payment date, not the date you ran them.

How this works in myaccountant¶

In the app — when you prepare your Activity Statement, myaccountant shows the pre-filled W1 and W2 alongside the wages and withholding from your own payroll for the same period, so you can see at a glance whether they match. If they differ, you can adjust the figures before you lodge.

Key points¶

The pre-filled W1 and W2 are a starting point, not the final answer.
Always check them against your own payroll records before you lodge.
Differences are often down to timing — a pay reported late, amended, or in another period.
W1 is your total gross wages; W2 is the total tax you withheld.
Confirm the figures if they match; adjust them if they do not.
The figures you lodge are your responsibility.

Learn next¶

General information only — not tax, super or financial advice.

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