...
The Individual Non-business withholding provision applies to payees to whom all the following conditions apply:
...
It should be noted that each payment summary type reports payments and withheld amounts differently and can therefore affect a payee's eligibility to claim tax deductions, income support payments and alike. Therefore, it is important that a payee is configured with the appropriate payee type to ensure that the correct payment summary type is issued at the end of a financial year. For more information about the payment summary types, refer to the following topic on the ATO website: https://www.ato.gov.au/business/payg-withholding/payg-payment-summaries/#Typesofpaymentsummaries