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Gross payments subject to foreign resident withholding

Last updated 31 August 2006

Did you receive any payments that were subject to foreign resident withholding?

No, Go to Gross payments - voluntary agreement.

Yes, Read on.

You need to know

The amount you show at B is the total income you received from your payers which is subject to foreign resident withholding. It includes any amounts of tax withheld. You will be able to calculate this amount from your completed payment summary schedule.

Completing this item

Step 1, Add up all the Gross payment amounts on your completed payment summary schedule that have an F in the type box derived from non-primary production activities. Write the total at B item P8 on page 2 of your schedule. Do not show cents.

Step 2, Transfer the amount at B to the adjacent Totals box.

If you complete B item P8 you must complete E item 14 on page 10 of your tax return (supplementary section).

Note: You will not have any primary production amounts at this item. Leave A blank.