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Have you made payments to non-residents?

If you make interest, dividend or royalty payments to non-residents, you may need to pay and report withholding tax.

Published 19 May 2024

Taxpayers who have paid interest, dividends or royalties subject to withholding tax, to a non-resident, have an obligation to:

Our focus

If you're in our Medium public and multinational business engagement program and have made overseas payments to non-residents, we may contact you about your PAYG withholding and reporting obligations.

To prepare, you should review your records to ensure you've lodged any overdue annual reports, correctly classified and claimed deductions in your tax return, withheld the correct amount of tax, and paid that amount to us. Engage with us if you've made an error by lodging a voluntary disclosure.

We'll also be focussing on arrangements where:

For more information about what we focus on, see Non-resident withholding tax – interest, dividend or royalty.