• What happens if I do not withhold?

    You may be liable for a failure to withhold penalty if you do not withhold amounts from payments to Australian resident employees engaged in overseas service.

    However, the penalty may be waived if you:

    • were not aware that you were required to withhold from payments
    • your systems could not be updated to do this for you.
      Last modified: 28 Oct 2016QC 22115