Withholding for foreign cricket teams visiting Australia

Amounts withheld

Payers have an obligation to withhold particular amounts depending upon the nature of the payment to a foreign resident payee.

If a foreign resident payee is required to provide an ABN but does not, a payer is required to withhold at the top rate from payments made to that foreign resident payee.

If a foreign resident payee has supplied an ABN, or is not required to supply an ABN, a payer has to withhold at the following rates for payments for sports activities:

• if the payment is to a foreign resident company, withhold at the company tax rate in Australia, currently 30%
• if the payment is to an individual foreign resident, withhold at the marginal rates for non-residents as shown in table A.

Table A: Tax rates 2012-13

Taxable income	Tax on this income
$0 - $80,000	32.5c for each $1
$80,001 - $180,000	$26,000 plus 37c for each $1 over $80,000
$180,001 and over	$63,000 plus 45c for each $1 over $180,000

Non-residents are not required to pay the Medicare levy.

The amount to withhold could be different if the foreign resident payee has received a withholding variation from us. For more information, see the section Withholding variations.