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  • Dividends



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Do not include at item 11 any dividend income paid or credited to you during the period you were a non-resident, if:

    • the dividend was fully franked, or
    • the dividend was not fully franked, but either
      • the dividend statement shows the unfranked amount to be conduit foreign income, or
      • withholding tax was (or should have been) withheld from the unfranked amount.

    You need to provide details of any dividend:

    • that was paid or credited to you during any period you were a non-resident, and
    • that was not fully franked and was not declared to be conduit foreign income, and
    • on which you have not paid withholding tax.

    On a separate piece of paper:

    • print your name, address and tax file number
    • provide details of the dividend.

    Attach your schedule to page 3 of your tax return. Print X in the YES box at Taxpayer's declaration question 2a on page 12 of your tax return.

    We will work out the amount of withholding tax you have to pay on the dividends, and advise you of the amount.

      Last modified: 01 Jun 2012QC 25766