If you are a foreign resident receiving a payment from an Australian payer for one of the activities described, your Australian payer will withhold amounts from your payments.
You can use the rates below to work out the amounts of tax to be withheld.
PAYG withholding rates for foreign resident payees
Construction and related activities
Casino gaming junket activities
These are also foreign resident individual tax rates used to calculate an end-of-year Australian tax liability when you lodge your Australian income tax return.
Varying your rate of withholding
You can apply to us to vary the rate of withholding from your payments. You will need to complete an online PAYG foreign resident withholding variation (FRWV) application (e-variation).
You would usually apply for a variation when:
- the payments include an amount that is not taxed in Australia (through the operation of a tax treaty or other exempt income)
- you expect to have tax deductible expenses which will reduce your taxable income.
You may apply to vary the rate to zero, if the applicable amount is not taxed in Australia, and/or tax deductible expenses are equal to or greater than the payment/s which will be received.
Apply to vary your rate of withholding
You can lodge an application online or using a paper form to vary your rate of withholding.
To lodge your PAYG foreign resident withholding variation application (e-variation) online, you must have an Australian tax file number (TFN) or Australian business number (ABN)
If your computer does not meet the minimum system requirements or you have difficulty with accessing the e-variation, you can complete the paper form.
Complete the PAYG foreign resident withholding variation application (e-variation) and print the form.
Send your completed form to:
Australian Taxation Office
GPO BOX 9977SYDNEY NSW 2001
If your variation is approved
If your variation is approved, we will send a notice to your payer confirming the new rate. Your payer cannot vary the withholding rate until they receive this notice.
We will also send you a letter confirming the approval of your variation. The letter we send to you is not the official notice. Your payer cannot implement a variation using your letter.
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