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  • Non-resident foreign income schedule

    The Non-resident Foreign Income Schedule reports foreign income of non-residents with a Higher Education Loan Program (HELP) or Trade Support Loan (TSL) debt.

    PAYG payment summary

    A payee receives a PAYG payment summary from the payer/withholder.

    You must complete the Individual PAYG payment summary schedule if your client receives a payment summary from any of the following:

    • voluntary agreements
    • withholding, if an ABN has not been quoted
    • labour hire or other specified payments
    • payments to foreign residents
    • personal services income.

    Individual returns

    The Individual PAYG payment summary schedule provides details of the events above and must be lodged when any of these items are completed on the return.

    Company, trust and partnership returns

    To enable declaration of income and claiming of credits the following items are included on company, partnership and trust returns:

    • withholding, if an ABN has not been quoted
    • payments to foreign residents.
    Last modified: 15 Jul 2019QC 49409