• Gross payments where Australian business number (ABN) not quoted

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Did you have amounts of tax withheld for failure to quote an ABN?

    No, Go to Gross payments subject to foreign resident withholding.

    Yes, Read on.

    You need to know

    The amounts you show at C and D are the total income you received from which your payers have withheld an amount because you did not quote your ABN. They include the amounts of tax withheld. You will be able to calculate these amounts from your completed payment summary schedule.

    Completing this item

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

    Step 2 Add up all the Grosspayment amounts on your completed payment summary schedule that have an N in the type box derived from non-primary production activities. Write the total at D. Do not show cents.

    Step 3 Add up the amounts you have written at C and D and write the total in the adjacent Totals box.

    If you complete C or D item P8 you must complete W item 14 on page 10 of your tax return (supplementary section).

    Last modified: 01 Sep 2006QC 18499