These instructions provide information to help you complete the Refund of over-withheld withholding application form.
If you request a refund of overpaid tax, we'll aim to issue your refund within 28 days of receiving all the required information.
You must make your request in writing and attach evidence to support your application. Complete the application form online (it can be saved to your computer). When you have completed the application, you can lodge it online by logging into Online services for business. Alternatively, you can print your completed application form and mail it to us.
Find out about
- Who completes the application
- How to apply and submit the form if you are not a custodian/payer or registered tax agent
- How to fill out and submit the form if you are a custodian/payer or registered tax agent
- Supporting evidence
- Investment income and royalties paid to foreign residents
- Interest, dividends, royalties and MIT payments
- Stapled Structures
- Straddle holding period rule
You (the beneficial owner or representative of the beneficial owner) may be able to claim a refund if:
- too much withholding tax has been withheld from an amount of interest, dividend or royalty payments made in Australia and the error is discovered
- by 30 June of the relevant year – your payer refunds the amount to you
- after 30 June of the relevant year – you apply to us
- too much withholding has occurred because of managed investment trust (MIT) distributions – you apply to us.
For certain tax treaties, you can apply to us for a refund if too much withholding tax has been withheld from a non-portfolio intercorporate dividend as a result of satisfying any ownership and other conditions in the particular tax treaty after the dividend was paid. The tax treaties that apply are listed on the Straddle holding period rule web page.
To apply you must either be the individual or entity entitled to the refund or act on behalf of them with a power of attorney.
To apply for a refund of over-withheld withholding tax on your own behalf you need to:
- Download the Refund of over-withheld withholding application form PDF, 279KB)This link will download a file
- If you are not an Australian resident for tax purposes, you must attach a Certificate of Residency or your claim may be rejected.
- If you are unable to obtain a certificate, you must contact the ATO at the below address for further assistance.
- Mail your claim and supporting documents to:
Australian Taxation Office
PO Box 1032
ALBURY NSW 2640
We recommend that you use a desktop or laptop device to ensure that you can fill out the document correctly
To apply for a refund of over-withheld withholding tax on behalf of another entity, you need to download the Application for Non Resident over-withheld withholding refund (XLSX, 643KB)This link will download a file:
- Right click on the link and select Save.
- Save the link in Microsoft Excel format (.xls or .xlsx only – do not convert this form to PDF).
- Complete the form on your computer.
- Select Save at the bottom and save to your computer as Microsoft Excel format (.xls or .xlsx only – do not convert this form to PDF).
- Lodge your form by logging into Online services for business or Online services for agents.
- Submit your form by attaching it to your secure mail message.
You can attach up to six attachments to the application mail message. Attachments are limited to 6MB each.
Failure to follow these instructions correctly might lead to a delay in the processing of your application.
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.
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
- 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
- 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:These instructions will help you complete the Refund of over-withheld withholding application form (Nat 75265).