Investment income and royalties paid to foreign residents

Introduction to the requirements of withholding tax from payments to foreign residents.

Understand which types of payments you may need to withhold tax from.

Understand who must withhold tax from interest or royalties paid.

Learn when you should withhold tax from interest, dividends and royalties you pay to a foreign resident.

Find out about withholding rates for joint accounts and Australian resident living overseas temporarily.

Both you and the payee have obligations you must meet with regards to withholding from investment income and royalties.