• Non-resident withholding tax

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    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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    Gross interest

    If you were a non-resident include at item 10 any interest that you received in 2010-11 while you were a resident of Australia.

    Do not include at item 10 any interest paid or credited to you when you were a non-resident if withholding tax was deducted.

    If withholding tax was not deducted, on a separate piece of paper:

    • print SCHEDULE OF ADDITIONAL INFORMATION - ITEM 10
    • print your name, address and tax file number
    • provide details of amounts of interest you received while you were a non-resident if withholding tax was not deducted.

    Attach your schedule to page 3 of your tax return. Print X in the YES box at Taxpayer's declaration question 2a on page 12 of your tax return.

    We will advise you of the amount of withholding tax you have to pay on this interest.

    Dividends

    Do not include at item 11 any dividend income paid or credited to you during the period you were a non-resident, if:

    • the dividend was fully franked, or
    • the dividend was not fully franked, but either
      • withholding tax was (or should have been) withheld from the unfranked amount, or
      • the dividend statement shows the unfranked amount to be conduit foreign income.
       

    You need to provide details of any dividend:

    • that you received during any period you were a non-resident
    • that was not fully franked and was not declared to be conduit foreign income, and
    • on which you have not paid withholding tax.

    On a separate piece of paper:

    • print SCHEDULE OF ADDITIONAL INFORMATION - ITEM 11
    • print your name, address, tax file number
    • provide details of the dividend.

    Attach your schedule to page 3of your tax return. Print X in the YES box at Taxpayer's declaration question 2a on page xx of your tax return.

    We will work out the amount of withholding tax you have to pay on the dividends and advise you of the amount.

      Last modified: 29 Jun 2011QC 28061