Foreign resident PAYG withholding - individual entities

How do I apply to vary the rate of withholding?

Applications must be lodged using the current version of the Tax Office form. A new version of the form is issued each income year and is usually available from early May.

Applications can be lodged electronically over the internet or by mailing a paper form. Applications lodged over the internet will generally be processed ahead of paper forms.

To lodge electronically you must have an Australian tax file number (TFN) or Australian business number (ABN), if you are claiming tax deductible expenses.

Electronic forms (FRW e-variation)

If you have difficulty downloading, completing or transmitting the form, phone +61 1300 306 105.

Paper forms

To obtain a paper form:

• download a PDF (portable document) version of the PAYG foreign resident withholding variation instructions and application form, or
• phone +61 1300 306 105 to have one sent to you.

Send your paper application to:

Australian Taxation Office
Locked Bag 1515
Upper Mount Gravatt  QLD  4122
AUSTRALIA

Processing may be delayed if you send your application to a Tax Office address other than the one above.