Foreign residents

Use PAYG payment summary – payments to foreign residents if you have made payments to a foreign resident for any one of the following:

• entertainment or sports activities
• building and construction
• casino junket tours.

We do not produce a form for this payment summary. However, you can provide a ‘free-format’ payment summary, such as a receipt, remittance advice or similar document, to your payee.

The receipt, remittance advice or similar document you provide to your payee must contain the following information:

• title ‘PAYG payment summary – payments to foreign residents’
• period covered by the payment summary – for example, 'Payment summary for the period 01/07/2016 – 30/06/2017'
• your business name (as it appears on your activity statement)
• your ABN
• the name of the payee and overseas address – if known
• the ABN of the payee
• payee's taxpayer identification number (TIN) – if known
• the payee's country of residence for tax purposes
• the total gross amount paid (in whole Australian dollars) to the foreign resident payee during the relevant period
• the total amount withheld (in whole Australian dollars) from those payments
• the wording 'To be retained by the payee for tax purposes'
• the wording 'For information about your privacy, go to ato.gov.au/privacy'
• the Australian TFN of the payee – if known.

If you know your payee's Australian TFN, you must include the following statement:

The Taxation Administration Act 1953 authorises your payer to ask you to provide your tax file number (TFN). While it is not compulsory to provide your TFN to your payer, they may have withheld at a higher rate if you did not. We will use your TFN to identify you in our records.

Find out about:

• Single Touch Payroll and choosing whether to do payment summaries