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6 Tax withheld

Last updated 11 February 2019

Tax withheld where ABN not quoted

Show at T the total of amounts withheld from income subject to withholding where an ABN was not quoted. This amount equals the sum of the amounts shown in the tax withheld boxes on the Non-individual PAYG payment summary schedule 2015.

Next step:

Do not include any share of amounts withheld that is a distribution from another trust or partnership where an ABN was not quoted. Show this at C item 8.

If you show an amount of tax withheld at T item 6 then declare the corresponding gross income at C and D Gross payments where ABN not quoted item 5, as appropriate.

Credit for tax withheld – foreign resident withholding

Show at U the total amount of tax withheld from payments subject to foreign resident withholding. Do not include any share of foreign resident withholding credits distributed to the trust from other trusts or partnerships.

Complete this entry only if the trust is a non-resident trust and the amount was withheld in Australia and remitted to us.

If a credit is claimed at U for tax withheld under foreign resident withholding, you must show the corresponding gross payments subject to foreign resident withholding at B item 5.