• PAYG payment summary – foreign employment

    Use this form to provide details of payments made to Australian resident payees for their work performed:

    • overseas
    • in the Joint Petroleum Development Area (JPDA).

    Foreign earnings that do not meet any of the conditions to be exempt are assessable income and subject to the PAYG withholding requirements.

    What you need to do

    If your payee:

    • has both JPDA income and other foreign source income – provide two separate payment summaries showing each source separately
    • did not work overseas or in the JPDA for the full year – you may need to complete a PAYG payment summary – individual non-business (NAT 0046) as well.

    See also:

    How to obtain this form

    To obtain a printed copy of this form:

    • use our automated self-help publications ordering service at any time. You need to know the full title of the publication to use this service
    • phone our publications distribution service on 1300 720 092. You can speak to an operator between 8.00am and 6.00pm Monday to Friday. Before you phone, check whether there are other publications you may need – this will save you time and help us. You need the full title for each publication you order

    You can download a sample of this publication PAYG payment summary – foreign employment (NAT 73297-02.2014, 306KB) in Portable Document Format (PDF).

    Last modified: 10 Aug 2016QC 22557