Show download pdf controls
  • Supporting evidence

    You need to provide supporting evidence with your application.

    Generally, the beneficial owner submits their refund request through their Australian custodian or payer.

    If you want the refund cheque to be made out to an entity other than the beneficial owner (for example, to the Australian custodian), then you must provide either a declaration signed by the beneficial owner (or their authorised representative) that:

    • confirms we are authorised to make the cheque out in favour of the other entity
    • indemnifies us from any adverse legal consequences, including any further claims to the refund entitlements.

    If the declaration is signed by the authorised representative, you must attach a duly executed power of attorney document that gives the authorised representative the authority to act for the beneficial owner in this matter. If you give us a copy, it must be a certified copy.

    You need to provide the following, if any have been issued:

    • a copy of the ATO exemption letter or private ruling covering the periods when the non-resident withholding tax has been deducted
    • a certificate of residency from your tax authority for the requested years.

    See also:

    Additional evidence for interest, dividend or royalty payments

    If too much withholding tax has been withheld from an amount of interest, dividend or royalty payments made in Australia and you want a direct refund of the over-withheld withholding, you need to also provide the following supporting evidence with your application form:

    • a letter from your Australian custodian or payer on their letterhead, confirming details of the withholding
    • a copy of the dividend or distribution advices issued to the beneficial owner by the payer, detailing the
      • gross interest or gross dividend amount
      • security
      • date paid
      • amount of tax withheld 
    • a certificate of residency from your tax authority for the requested years
    • all original certificates of payment, if any have been issued, for the nominated financial years.

    Additional evidence for non-portfolio intercorporate dividends

    You must provide evidence that you have owned, held or controlled the required amount of capital, shares or voting rights of the company paying the dividends for the period set out in the relevant tax treaty, for example ASIC or ASX forms.

    Additional evidence for MIT distributions

    You must provide evidence of the managed investment trusts (MIT) distribution payments made. For example, a credit advice or distribution statement or fund payment notice that would have been issued to the ultimate beneficiary, showing the following:

    • name of the ultimate beneficiary
    • security
    • holding
    • distribution paid or deemed payment amount (or both)
    • amount withheld
    • date of payment or deemed payment
    • a letter from your Australian custodian/payer on their letterhead that
      • confirms tax was withheld at the non-Exchange of Information country (EOI) rate from MIT payments made to the recipient
      • provides details of the withholding remitted to us for each of the fund payments. 

    Under the new tax system for MITs, you may receive 'deemed payments' if the MIT has elected into the attribution system. MITs that elect into the new system are called attribution managed investment trusts (AMITs). Deemed payment amounts may be different to the amounts actually paid to you, and are also subject to withholding, even if you do not receive an actual or cash payment for them.

    You will need to check the information provided to you by the MIT as to the amounts and types of payments that have been subject to withholding in order to work out whether the correct amount of tax has been withheld from your MIT income.

    See also:

      Last modified: 03 Aug 2021QC 45331