Foreign resident PAYG withholding – for individuals

You are a foreign resident if you are not an Australian resident for tax purposes.

An entity making a payment to you for:

  • entertainment or sports activities
  • construction and related activities or
  • casino gaming junket activities

is required to withhold amounts from that payment.

Find out about:

For more information, contact:

    Last modified: 28 Oct 2016QC 18618