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  • Who completes the application

    You (the beneficial owner or representative of the beneficial owner) may be able to claim a refund if:

    • too much withholding tax has been withheld from an amount of interest, dividend or royalty payments made in Australia and the error is discovered
      • by 30 June of the relevant year – your payer refunds the amount to you
      • after 30 June of the relevant year – you apply to us 
    • too much withholding has occurred because of managed investment trust (MIT) distributions – you apply to us.

    For certain tax treaties, you can apply to us for a refund if too much withholding tax has been withheld from a non-portfolio intercorporate dividend as a result of satisfying any ownership and other conditions in the particular tax treaty after the dividend was paid. The tax treaties that apply are listed on the Straddle holding period rule web page.

    To apply you must either be the individual or entity entitled to the refund or act on behalf of them with a power of attorney.

    How to apply and submit the form if you are not a custodian/payer or registered tax agent

    To apply for a refund of over-withheld withholding tax on your own behalf you need to:

    Australian Taxation Office
    PO Box 1032
    ALBURY  NSW  2640  

      Last modified: 03 Aug 2021QC 45331