• 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:

    See also:

    How to get this form

    To get a printed copy of this form:

    See also:

    Last modified: 21 Sep 2017QC 22557