Use the PAYG payment summary – foreign employment income (NAT 73297) form to provide details of payments made to Australian resident payees for their work performed either:
- overseas
- in the Joint Petroleum Development Area (JPDA).
Foreign earnings that do not meet any of the conditions to be exempt are assessable income and subject to the PAYG withholding requirements.
If your payee:
- has both JPDA income and other foreign source income – provide two separate payment summaries showing each source separately
- did not work overseas or in the JPDA for the full year – you may also need to complete a PAYG payment summary – individual non-business (NAT 0046, PDF 268KB)This link will download a file.
You don't have to give your employee a PAYG payment summary – foreign employment income (NAT 73297) if you reported and finalised the amounts through Single Touch Payroll (STP).
For more information, see: