PAYG withholding annual report (interest, dividend and royalty payments) – completion guide

Who should complete the annual report

Complete the PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report (NAT 7187) to report payments made to foreign residents for:

• interest and unfranked dividends not reported on an annual investment income report (AIIR)
• royalties.

Reporting online

How to get the form

Download the latest version of the PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report (NAT 7187, XLS 570KB)External Link template form (NRIDRAR Excel spreadsheet).

Instructions for completing the form online

The following sections contain instructions for completing the annual report using the online template form.

Only use the .xls format when you save the spreadsheet. The filename of the spreadsheet should be NRIDRAR, followed by the ABN of the payer and the PAYG withholding reporting year it relates to.

Lodge the report by 31 October each PAYG withholding reporting year.

Annual report for year ending 30 June

Enter the PAYG withholding reporting year for which the report is submitted at Column B/Row 1. The year must be shown as a 4-digit figure. For example, the year ending 30 June 2025 must be shown as '2025' and not '25'.

The PAYG withholding reporting year is 1 July to 30 June regardless of any substituted accounting period that you use.

Do not fill out multiple PAYG reporting years on the spreadsheet. If you have more than one PAYG reporting year to report, save them as separate files.

Payer details

Enter the payer’s details in Column B/Rows 2-12 of your spreadsheet. Only enter information in the columns that is appropriate to the payer – leave other columns blank.

Australian business number (ABN) or withholding payer number (WPN)

Write your ABN or WPN in the boxes provided.

Branch number

If you have one ABN, but multiple branches, show the branch number. If you don't have a branch number, leave the boxes blank.

Name

Use the name you used to register for your ABN or WPN.

Your ABN or WPN and name should be the same as the one that appears on your activity statement where you reported your withholding for the year.

Address

Provide your business address details. This must be a street address, not a post office box or roadside mailbox (RMB).

Contact name and contact phone number

Provide a daytime contact name and phone number so we can contact you if any information needs to be checked.

Payee details

Enter the details of the first payee in Row 14 of your spreadsheet. Enter the details of any other payees in subsequent rows.

Tax identification number

If known, provide the payee's overseas tax identification number.

Name

Provide the full name of the payee, including family name and given names. In the case of a non-individual, provide the name of the entity.

Country

Provide the country of residency for tax purposes of the payee.

Payment

Provide details of payments of interest, unfranked dividends (or unfranked portion of partially unfranked dividends) and royalties. For each payment type made for the year, provide both the:

• total of gross payments, in whole Australian dollars, paid or credited to each foreign resident payee
• total tax withheld, in whole Australian dollars from payments paid or credited to each foreign resident payee.

Amounts of unfranked dividends declared to be conduit foreign income (CFI) must be reported separately to those not declared to be CFI.

Amounts for each specific royalty category identified in the second tab of the template, must be reported separately. If a payee receives payments for more than one type of royalty, a new row of data must be completed for each royalty payment type.

Only enter amounts paid to non-residents not reported on an annual investment income report (AIIR).

Is the payee a related party?

Type 'Yes' or 'No' box to indicate whether you have withheld from a payee that is related to you.

Related parties include any overseas entity or person who:

• participates, directly or indirectly, in your management, control or capital
• in whose management, control or capital, you participate, directly or indirectly, or
• in whose management, control or capital, persons participate, directly or indirectly, in your management, control or capital.

Note: Capital in this context means an equity interest of 10% or greater.

Declaration tab

If you are lodging using Online services for business, the Declaration tab doesn't need to be signed.

If you are lodging using Online services for agents, the Declaration tab doesn't need to be signed and you don't need to provide us with a copy of your client's declaration to you.

The authentication process to access ATO online services is considered an acceptable form of electronic signature.

For more information, see Client declarations and lodgments online.

Lodging for businesses

To lodge via Online services for business:

• open Secure mail
• select New message
• select Lodge report as the topic
• select Non-resident interest, dividend and royalty annual report lodgment – PC spreadsheet as the subject
• attach the completed Excel spreadsheet in a .xls file type.

If you need help, you can phone us on 13 28 66 between 8:00 am and 6:00 pm, Monday to Friday.

Log in to Online services for business

Lodging for tax professionals

To lodge via Online services for agents:

• go to Practice mail and select New
• select Lodge report as the topic
• select Non-resident interest, dividend and royalty annual report lodgment – PC spreadsheet as the subject
• attach the completed Excel spreadsheet in a .xls file type.

If you need help, you can phone us on 13 28 66 between 8:00 am and 6:00 pm, Monday to Friday.

Log in to Online services for agents

Reporting using a paper form

How to get this publication

If you need to lodge the PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report (NAT 7187) in paper form, you can:

• order a copy using our automated self-help publications ordering service at any time (you need the full titles of the publication to use this service), or
• order a copy by phoning our publications distribution service on 1300 720 092 between 8.00 am and 6.00 pm Monday to Friday to speak to an operator.

You can also download a sample of this report: PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187, PDF, 454KB)This link will download a file.

Instructions for completing the paper form

The following sections contain instructions for completing the paper form.

Annual report for year ending 30 June

The year must be shown as a 4-digit figure. For example, the year ending 30 June 2026 must be shown as '2026' and not '26'.

The PAYG withholding reporting year is 1 July to 30 June regardless of any substituted accounting period that you use.

Section A: Payer details

Australian business number (ABN) or withholding payer number (WPN)

Write your ABN or WPN in the boxes provided.

Branch number

If you have one ABN, but multiple branches, show the branch number. If you don't have a branch number, leave the boxes blank.

Name

Use the name you used to register for your ABN or WPN.

Your ABN or WPN and name should be the same as the one that appears on your activity statement where you reported your withholding for the year.

Address

Provide your business address details. This must be a street address, not a post office box or roadside mailbox (RMB).

Contact name and contact phone number

Provide a daytime contact name and phone number so we can contact you if any information needs to be checked.

Section B: Payment details

Provide details of payments of interest, unfranked dividends (or unfranked portion of partially franked dividends) and royalties.

Unfranked dividends declared to be conduit foreign income (CFI) must be reported separately to those not declared to be CFI. Amounts are not withheld from dividends paid out of CFI.

For each payment type made for the year, provide both the:

• total of gross payments, in whole Australian dollars, paid or credited to all foreign resident payees
• total tax withheld, in whole Australian dollars from payments paid or credited to all foreign resident payees.

Section C: Payee details

Tax identification number

If known, provide the payee's overseas tax identification number.

Name

Provide the full name of the payee, including family name and given names. In the case of a non-individual, provide the name of the entity.

Country

Provide the country of residency for tax purposes of the payee.

Payment type

For each payment type made for the year, provide both the:

• total of gross payments, in whole Australian dollars, paid or credited to the foreign resident payee
• total tax withheld, in whole Australian dollars, from payments paid or credited to the foreign resident payee.

Royalty category

If more than one royalty category is paid to a payee, the description of the payment and royalty must be included in another payee details section. Advise the royalty type by choosing the number that corresponds with:

1. the use of or the right to use any copyright, patent, design or model, plan, secret formula or process, trademark, or other similar property or right
2. the use of or the right to use industrial, commercial or scientific equipment (equipment royalties)
3. the supply of scientific, technical, industrial or commercial knowledge, information or assistance (know-how)
4. the use of or the right to use motion picture films, television films or video tapes, or tapes for radio broadcasting
5. public transmission by satellite, cable, or similar technology, including payments for the use of such facilities in television and radio broadcasting, and whether or not such material is edited or the broadcast is delayed
6. the use of or right to use spectrum covered by spectrum licence granted under the Radiocommunications Act 1992
7. an undertaking that any of the above property or rights will not be granted or supplied to anyone else.

Is the payee a related party?

Place X in the 'Yes' or 'No' box to indicate whether you have withheld from a payee that is related to you.

Related parties include any overseas entity or person who:

• participates, directly or indirectly, in your management, control or capital
• in whose management, control or capital, you participate, directly or indirectly, or
• in whose management, control or capital, persons participate, directly or indirectly, in your management, control or capital.

Note: Capital in this context means an equity interest of 10% or greater.

Section D: Declaration

Once you have completed this report, you must read, sign and date the declaration when you are satisfied:

• you are properly authorised by the payer to complete and sign the report
• the information in the report is true and correct.

Penalties may be imposed for making a false declaration.

Additional forms

If you have withheld from more than 6 payees, you will need to complete additional reports. Don't photocopy the report or attach additional sheets of paper.

Lodging a paper form

After you have completed the paper form, remove the instructions from the front of the form and post the completed original to us by 31 October each PAYG withholding annual year at:

Australian Taxation Office
Locked Bag 50
PENRITH NSW 2740

Retain a copy of the form for your records.

What to do if you made an error

If you made an error on the PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report, you need let us know via Online services for agents, Online services for business, or phone us on 13 28 66.

Terms we use

Within this publication 'foreign resident' is the same as 'non-resident'.

More information

• All tax withheld amounts included in this annual report must be paid to us.
• Small and medium withholders will report and pay the tax withheld amounts disclosed in the annual report on their activity statements. See Paying and reporting PAYG withholding amounts for small and medium withholders for more information.
• Large withholders will report and pay the tax withheld amounts disclosed in the annual report using their Electronic Funds Transfer Code 70. See Paying and reporting PAYG withholding amounts for large withholders for more information.
• You also need to keep records of your PAYG withholding transactions. See Pay as you go (PAYG) records for more information.
• If you require information on how to apply for an extension of time to lodge the annual report, phone us on 13 28 66.
• For more information about when you are required to withhold tax from payments to non-residents, see When to withhold.
• For more information on the type of payments you may be required to withhold tax from, see Interest, dividends, royalties and MIT payments.
• For more information about PAYG withholding annual reports, including other types of annual reports, see PAYG withholding annual reports.

If you have an obligation to lodge a PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report but don't lodge by 31 October each PAYG withholding reporting year, you may receive a failure to lodge on time penalty.