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PAYG payment summary – foreign employment

Complete this payment summary for employees with income from foreign employment or work in the JPDA (NAT 73297).

Last updated 12 April 2021

Complete the PAYG payment summary (NAT 73297) for employees with income from foreign employment or work in the JPDA.

Use the PAYG payment summary – foreign employment income (NAT 73297) form to provide details of payments made to Australian resident payees for their work performed either:

  • overseas
  • in the Joint Petroleum Development Area (JPDA).

Foreign earnings that do not meet any of the conditions to be exempt are assessable income and subject to the PAYG withholding requirements.

If your payee:

You don't have to give your employee a PAYG payment summary – foreign employment income (NAT 73297) if you reported and finalised the amounts through Single Touch Payroll (STP).

See also

QC22557