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  • Interest, dividend and royalty payments paid to non-residents

    This applies if you have made payments of interest, dividend or royalty payments to non-residents.

    We do not produce a form for this payment summary. However, you can provide a ‘free-format’ payment summary, such as a receipt, remittance advice or similar document, to your payee.

    The receipt, remittance advice or similar document you provide to your payee must contain the following information:

    • your business name, ABN and branch number – if applicable
    • your payee's name
    • your payee's address
    • the period in which the payments were made
    • the total amount of gross payment, including the market value of non-cash benefits
    • the total amount of tax withheld
    • the wording 'For information about your privacy, go to ato.gov.au/privacy'
    • your payee's ABN or TFN – if known.

    If you know your payee's TFN, include the following statement:

    The Taxation Administration Act 1953 authorises your payer to ask you to provide your tax file number (TFN). While it is not compulsory to provide your TFN to your payer, they may have withheld at a higher rate if you did not. We will use your TFN to identify you in our records.
    Last modified: 25 May 2018QC 18651