• PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report

     

    Attention

    Within this publication, foreign resident is the same as non-resident.

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    Use this form to report payments to foreign residents of:

    • interest and unfranked dividends that are not reported on an annual investment income report (AIIR)
    • royalties.

    All tax withheld amounts included in this annual report must have been paid to us and shown at label W3 in your activity statements for the relevant financial year.

    Find out more

    For more information about completing your activity statement, refer to PAYG withholding – how to complete your activity statement (NAT 7394).

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    Attention

    The report must be lodged with us by 31 October each year.

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    How to obtain this publication

    You can download a sample of this publication in Portable Document Format (PDF).

    To obtain a printed copy of this publication:

    • 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.

    Instructions

    The following sections contain instructions for completing the form.

    Annual report for year ending 30 June

    The year must be shown as a four digit figure. For example the year ending 30 June 2013 must be shown as '2013' and not '13'. The PAYG withholding reporting year is 1 July to 30 June regardless of any substituted accounting period that you use.

    Section A: Payer details

    Australian business number (ABN) or Withholding payer number (WPN)

    Write your ABN or WPN in the boxes provided.

    Branch number

    If you have one ABN, but multiple branches, you should show the branch number. If you do not have a branch number, leave the boxes blank.

    Name

    Use the name you used to register for your ABN or WPN.

    Attention

    Payer's ABN or WPN and name should be the same as the one that appears on your activity statement on which you reported your withholding for the year.

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    Address

    Provide your business address details. This must be a street address, not a post office box or roadside mail box (RMB).

    Contact name and contact phone number

    Provide a daytime contact name and phone number so that we can contact you if any information needs to be checked.

    Section B: Payment details

    Provide details of payments of interest, unfranked dividends (or unfranked portion of partially franked dividends) and royalties.

    Attention

    Unfranked dividends that are declared to be conduit foreign income (CFI) must be reported separately to those that are not declared to be CFI. Amounts are not withheld from dividends paid out of CFI. For more information about CFI, refer to Conduit foreign income.

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    For each payment type made for the year, provide both the:

    • total of gross payments, in whole Australian dollars, paid or credited to all foreign resident payees
    • total tax withheld, in whole Australian dollars from payments paid or credited to all foreign resident payees.

    Section C: Payee details

    Tax identification number

    If known, provide the payee's overseas tax identification number.

    Name

    Provide the full name of the payee, including family name and given names. In the case of a non-individual, provide the name of the entity.

    Country

    Provide the country of residency for tax purposes of the payee.

    Payment type

    For each payment type made for the year, provide both the:

    • total of gross payments, in whole Australian dollars, paid or credited to the foreign resident payee
    • total tax withheld, in whole Australian dollars, from payments paid or credited to the foreign resident payee.

    Royalty category

    If more than one royalty category is paid to a payee, the description of the payment and royalty must be included in another payee details section. Advise the royalty type by choosing the number that corresponds with the following:

    1. the use of or the right to use any copyright, patent, design or model, plan, secret formula or process, trademark, or other similar property or right
    2. the use of or the right to use industrial, commercial or scientific equipment (equipment royalties)
    3. the supply of scientific, technical, industrial or commercial knowledge, information or assistance (know-how)
    4. the use of or the right to use motion picture films, television films or video tapes, or tapes for radio broadcasting
    5. public transmission by satellite, cable, or similar technology, including payments for the use of such facilities in television and radio broadcasting, and whether or not such material is edited or the broadcast is delayed
    6. the use of or right to use spectrum covered by spectrum licence granted under the Radiocommunications Act 1922
    7. an undertaking that any of the above property or rights will not be granted or supplied to anyone else.

    Is the payee a related party?

    Place X in 'Yes' or 'No' box to indicate whether you have withheld from a payee that is a related to you.

    Find out more

    For more information about related parties, refer to the definition glossary in the Guide to completing Schedule 25A.

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    Section D: Declaration

    Once you have completed this report, you must read and sign the declaration. Sign and date the declaration when you are satisfied that:

    • you are properly authorised by the payer to complete and sign the report
    • the information in the report is true and correct.
    Danger

    Penalties may be imposed for making a false declaration.

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    Additional forms

    If you have withheld from more than six payees, you will need to complete additional reports. Do not photocopy the report or attach additional sheets of paper.

    Find out more

    phone us on 13 28 66 between 8.00am and 6.00pm, Monday to Friday.

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    Last modified: 23 May 2014QC 17126