• Payment summary - foreign resident withholding

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Details from any PAYG withholding from foreign residents - payment summary must be included on a Non-individual PAYG payment summary schedule 2009.

    Complete a Non-individual PAYG payment summary schedule 2009 where you show an amount at:

    F2 Credit: foreign resident withholding item 12 (except where the amount is from partnership or trust distributions).

    When you have entered details of all these payment summaries on the schedule, attach the Non-individual PAYG payment summary schedule 2009 to the applicable tax return.

    Attention

    A Non-individual PAYG payment summary schedule 2009 is not required for income subject to foreign resident withholding received in a distribution from a partnership or trust because these distributions do not have an associated payment summary.

    End of attention

    Do not attach copies of any PAYG withholding from foreign residents - payment summary to the applicable tax return - keep them with the fund's copy of the tax return. Keep a copy of the Non-individual PAYG payment summary schedule 2009 with the fund's tax records.

    Last modified: 25 Nov 2009QC 21714