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Overview

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

Published 11 June 2025

Australian payer who pay interest, dividends, royalties or managed investment trust (MIT) payments to foreign residents, must generally withhold the final tax amount from the payment. For dividend payments, you will only withhold tax from the unfranked component.

If the amount you withhold was:

Note: Australian payers can be an Australian resident or foreign resident with a permanent establishment in Australia.

For more information, see:

QC105048