PAYG withholding from interest, dividend and royalty payments paid to non-residents - annual report

Section B: Payment details

Provide details of payments of interest, unfranked dividends (or unfranked portion of partially franked dividends) and royalties.

Unfranked dividends that are declared to be conduit foreign income (CFI) must be reported separately to those that are not declared to be CFI. Amounts are not withheld from dividends paid out of CFI. For more information about CFI, refer to Conduit foreign income.

For each payment type made for the year, provide both the:

• total of gross payments, in whole Australian dollars, paid or credited to all foreign resident payees
• total tax withheld, in whole Australian dollars from payments paid or credited to all foreign resident payees.

Sections within Instructions

• Section A: Payer details
• Section B: Payment details
• Section C: Payee details
• Section D: Declaration