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  • Natural resource payments to foreign residents

    This applies to foreign residents if you made natural resource payments to them.

    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 withholding from natural resource payments to foreign residents – payment summary'
    • period covered by the payment summary
    • your business name
    • your ABN
    • the name of the payee, and overseas address – if known
    • the ABN of the payee – if known
    • total gross amount paid (in whole Australian dollars) to the payee
    • total amount withheld (in whole Australian dollars)
    • the wording 'To be retained by the payee for tax purposes'
    • the name of the contact person and phone contact details for the payer
    • the name of the authorised signing officer for the payer
    • 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 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.
    Last modified: 25 May 2018QC 18651