What are my PAYG withholding obligations?

If you have any employees working in a foreign country and their payments do not meet any of the conditions to be exempt, you should:

  • withhold an amount from payments made to them
  • provide each payee with a PAYG payment summary - foreign employment (NAT 73297).

If an employee is a foreign resident, then you do not withhold tax.

The PAYG payment summary - foreign employment you provide to your employees must include:

  • the amounts that relate to the period of foreign employment
  • any tax you withheld and paid to a foreign government.

See also:

    Last modified: 01 Dec 2015QC 22115