ATO logo

Dividends

If dividends were paid to you.

Last updated 1 June 2012

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
    • the dividend statement shows the unfranked amount to be conduit foreign income, or
    • withholding tax was (or should have been) withheld from the unfranked amount.
     

You need to provide details of any dividend:

  • that was paid or credited to you during any period you were a non-resident, and
  • 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 and tax file number
  • provide details of the dividend.

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.

QC25766