PAYG foreign resident withholding variation (FRWV) application 2017
Use this form if you are a foreign resident payee (person receiving a payment) and you want to reduce your pay as you go (PAYG) withholding rate for the year ending 30 June 2017 from payments for either:
- entertainment or sports activities
- construction and related activities
- casino gaming junket activities.
The main purpose of varying the rate of withholding is to make sure that the amounts withheld during the income year best meet your end-of-year tax liability. For example, if you have a large amount of tax deductible expenses or your income is not assessable in Australia because of the operation of a tax treaty, you may apply to vary your withholding.
Variations are issued at the Commissioner's discretion.
We will process your application if you:
- have lodged all required tax returns or notified us in writing if you were not required to lodge tax returns in earlier years
- did not receive a debit assessment on your last tax assessment (if you also had an approved FRWV for that year)
- do not have any outstanding tax debt owing to the Australian Government
- do not have any outstanding debts under any other acts administered by us.
We may seek more information from you before or after your application is processed. If you fail to provide this, your application may not be approved.
We will process your application based on the information you provide. It is your responsibility to make sure that this information is adequate to allow us to calculate a withholding rate to meet your end-of-year tax liability.
If your application is not approved, you can apply for a review of the decision. You must apply in writing, explain why the decision should be overturned and include information to support your claims.
If this application is approved, the varied amount of tax will be withheld from the date advised in your approval letter and in the notice of withholding variation we send to your payer.
Your variation finishes on the expiry date shown in your approval letter and in the notice of withholding variation we send to your payer. To continue to have reduced tax withheld from payments after this date, you must lodge a new FRWV application – at least six weeks before the expiry date.
Last modified: 22 Jun 2016QC 21831