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Payment summary - foreign resident withholding

Last updated 12 February 2019

Details from any PAYG withholding from foreign residents - payment summary must be included on a Non-individual PAYG payment summary schedule 2010.

Complete a Non-individual PAYG payment summary schedule 2010 where you show an amount at:

  • F2 Credit: foreign resident withholding item 12 (except where the amount is from partnership or trust distributions).

Print neatly in block letters with a black pen only. Show the fund's TFN and name in the appropriate boxes at the top. Print F for this type of withholding. From each PAYG withholding from foreign residents - payment summary, record on the Non-individual PAYG payment summary schedule 2010:

  • the payer's ABN (or withholding payer number)
  • total tax withheld
  • gross payment
  • the payer's name.

When you have entered details of all these payment summaries on the schedule, attach the Non-individual PAYG payment summary schedule 2010 to the tax return.

A Non-individual PAYG payment summary schedule 2010 is not required for income subject to foreign resident withholding received in a distribution from a partnership or trust because these distributions do not have an associated payment summary.

Do not attach copies of any PAYG withholding from foreign residents - payment summary to the tax return - keep them with the fund's copy of the tax return. Also keep a copy of the Non-individual PAYG payment summary schedule 2010 with the fund's tax records.

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