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  • Reporting and paying

    When and how you report and pay withholding amounts to us depends on whether you are a small, medium or large withholder.

    To determine this, we look at how much your total withholding is, or is likely to be, each year.

    If you withhold from payments to a foreign resident you have specific end-of-year reporting obligations and you must do both of the following:

    • provide each foreign resident with a payment summary
    • send an annual report to us by 31 October.

    You do not report these payments in your taxable payments annual report.

    Your obligations are different depending on whether the foreign resident quoted you an ABN.

    See also:

      Last modified: 05 Apr 2017QC 18617