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Foreign resident PAYG withholding - individual entities

Introduction

This fact sheet provides information on the new withholding event - PAYG - foreign resident withholding (FRW) and how FRW affects foreign residents receiving specific payments from Australian payers.

Last Modified: Wednesday, 30 January 2008

Table of contents

What is pay as you go withholding?

What is foreign resident pay as you go withholding?

Does it affect existing PAYG and foreign resident withholding obligations?

What happens if foreign resident PAYG withholding affects you?

How much will be withheld from my payments?

Can I vary the rate of withholding?

How do I apply to vary the rate of withholding?

What happens if my variation to the withholding rate is approved?

Do I need an Australian business number?

How do I register for an ABN?

Do I need an Australian tax file number?

How can I get an Australian TFN?

What happens if I do not get an Australian TFN?

Will I be required to lodge a tax return in Australia?

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