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  • 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 2010.

    Complete a Non-individual PAYG payment summary schedule 2010 where you show an amount at:

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

    Print neatly in block letters with a black pen only. Show the fund's TFN and name in the appropriate boxes at the top. Print F for this type of withholding. From each PAYG withholding from foreign residents - payment summary, record on the Non-individual PAYG payment summary schedule 2010:

    • the payer's ABN (or withholding payer number)
    • total tax withheld
    • gross payment
    • the payer's name.

    When you have entered details of all these payment summaries on the schedule, attach the Non-individual PAYG payment summary schedule 2010 to the tax return.

    A Non-individual PAYG payment summary schedule 2010 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.

    Do not attach copies of any PAYG withholding from foreign residents - payment summary to the tax return - keep them with the fund's copy of the tax return. Also keep a copy of the Non-individual PAYG payment summary schedule 2010 with the fund's tax records.

    Last modified: 13 Feb 2019QC 22855