Making payments to an agent

If you have to make payments to an agent on behalf of a foreign resident, you should withhold from payments as though the payment were made directly to the foreign resident – regardless of whether the agent is a resident in Australia.

If an agent receives a payment subject to foreign resident withholding on behalf of an overseas resident and an amount has not already been withheld from that payment by the payer, the agent must then withhold from the payment.