Who should use this form
Complete the PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report to report payments made to foreign residents for:
- interest and unfranked dividends not reported on an annual investment income report (AIIR)
- royalties.
Who shouldn't use this form
Don't lodge this form if all of the following apply:
- You are a private investor.
- You aren't operating an enterprise.
When to lodge this form
You must lodge the annual report by 31 October each year. It can be lodged online or using paper forms.
Terms we use
Within this publication 'foreign resident' is the same as 'non-resident'.
Get the form
Reporting online
Download the latest version of the PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report (NAT 7187, XLS 570KB)This link will download a file template form (NRIDRAR Excel spreadsheet).
Lodge this form through Online services for agents or Online services for business.
Reporting using a paper form
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:
- download a copy order a copy using our automated self-help publications ordering service at any time (you need the full title 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.
How to complete the form
Refer to the PAYG withholding annual report (interest, dividend and royalty payments) – completion guide for instructions and more information about completing the annual report.