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notice – PAYG withholding from natural resource payments to foreign residents– payment summary

Privacy notice for the PAYG withholding from natural resource payments to foreign residents payment summary.

Last updated 30 September 2021

Used by a payer to report Natural resource payments to foreign residents during a financial year.

We are authorised by the Taxation Administration Act 1953 to request tax file numbers (TFN). We will use TFNs to identify payees in our records. It is not an offence for payees not to provide their TFN. However, if they don't, their assessment may be delayed.

We are also authorised to collect the information on this form by one or more of the following Acts:

  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
  • Taxation Administration Act 1953.

The information you provide will help us to administer these Acts and other tax laws.

Where authorised by law, we may give this information to other government agencies that administer laws relevant to your particular situation. These agencies could include:

  • Law Enforcement Agencies, both State and Federal
  • Department of Families, Housing, Community Services and Indigenous Affairs
  • Department of Veterans' Affairs
  • Department of Education, Employment and Workplace Relations
  • Australian Bureau of Statistics
  • Reserve Bank of Australia
  • Services Australia

We also provide taxpayer information to many of the countries we have an international tax agreement with.

If you have an Australian Business Number, some information on this form is collected for the purpose of the A New Tax System (Australian Business Number) Act 1999. Where authorised by law selected information may be made publicly available and some may be passed to a wide range of government agencies, including Commonwealth, state and local government agencies.

Our privacy policy contains important information about your privacy, including information about how you can access and seek correction of information we hold about you, how to make a complaint if you think we have breached the Australian Privacy Principles and how we will deal with any privacy complaints.

For more information about privacy or if you believe your privacy has been compromised:

  • phone our Privacy Hotline on 1300 661 542
  • write to us at the address below

Australian Taxation Office
GPO Box 9990
[insert the name and postcode of your capital city]

For example;

Australian Taxation Office
GPO Box 9990

See also: