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  • 6 Tax withheld



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Tax withheld where ABN not quoted

    Show at T the total of amounts withheld from income subject to withholding where an ABN was not quoted. This amount equals the sum of the amounts shown in the tax withheld boxes on the Non-individual PAYG payment summary schedule 2013. For instructions on completing the schedule, see Non-individual PAYG payment summary schedule 2013.

    Do not include any share of amounts withheld that is a distribution from another partnership or trust where an ABN was not quoted – show this at C item 8.

    If you show an amount of tax withheld at T item 6, then declare the corresponding gross income at C and D Gross payments where ABN not quoted item 5, as appropriate.

    Credit for tax withheld – foreign resident withholding

    You only complete this entry if the amount was withheld in Australia and remitted to the ATO.

    Show at U the total amount of tax withheld from payments subject to foreign resident withholding. Do not include any share of foreign resident withholding credits distributed to the partnership from other partnerships or trusts.

    If a credit is claimed U for tax withheld under foreign resident withholding, you must show the corresponding gross payments subject to foreign resident withholding at B item 5.

    Only foreign residents should complete this entry. An Australian resident should not claim a foreign income tax offset at this entry.

    Last modified: 12 Feb 2019QC 35433