We've recently updated our PAYG withholding annual report (interest, dividend and royalty payments paid to non-residents) web content to:
- include a link to the latest version of the online template report
- link to our new PAYG withholding annual report (interest, dividend and royalty payments) – completion guide.
We created the new completion guide to help you comply with your reporting obligations, by:
clarifying when and how to lodge the PAYG withholding annual report templateproviding step-by-step instructions on how to complete the report and lodge it through Online services for business or Online services for agents.PAYG withholding annual reports are due by 31 October each year, regardless of any substituted income tax period.
You should refer to our updated information if you're required to prepare and lodge an PAYG withholding annual report for the 1 July 2025 to 30 June 2026 PAYG withholding reporting year.
PAYG withholding annual report lodgment obligations
Complete the PAYG withholding annual report (interest, dividend and royalty payments paid to non-residents) for:
- interest and unfranked dividends not reported on an annual investment income report (AIIR)
- royalties.
The PAYG withholding reporting year is 1 July to 30 June.
You need to:
- lodge the annual report online or by paper form by 31 October
- pay any withholding tax owing, unless a withholding exemption or tax treaty relief applies.
With less than 2 months until the due date, there’s some steps you should take now:
review your withholding tax reporting and remittance obligationslodge any outstanding reportsremit any overdue withholding tax.If you're required to lodge a PAYG withholding annual report but don't lodge on time, you may receive a failure to lodge on time penalty.
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