Superannuation funds for foreign residents – exemption from withholding tax

Superannuation funds for foreign residents may be eligible for an exemption from withholding tax on interest, dividend and non-share dividend income derived from certain investments in Australia.

We now provide greater guidance to assist you to apply for a private ruling in respect of this exemption through a customised application form. This form can only be used for the purpose of applying for a private ruling in relation to the withholding tax exemption for superannuation funds for foreign residents; it cannot be used for any other purpose.

To complete the Superannuation fund for foreign residents – withholding tax private ruling application form:

• download the form from the link below – we recommend using a desktop or laptop device
• right click on the link and select ‘Save (link) target as’ (wording may vary depending on your internet browser)
• open the form and enable JavaScript if prompted
• complete the form on your computer
• email the completed form and required information or documents to PGIAdvice@ato.gov.au

Note: If all of the relevant information is not provided this will delay the progress of your application and may result in us rejecting the application. The relevant information includes both the accurate completion of the application form and the associated information and documents requested therein.

Next steps:

• Download the Superannuation fund for foreign residents – withholding tax private ruling application form (NAT 75216, PDF 1.34MB)This link will download a file
• If you can't access this form or have any questions contact PGIAdvice@ato.gov.au