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Payment summary - foreign resident withholding

Last updated 12 July 2020

Details from any PAYG withholding from foreign residents - payment summary must be included on a Non-individual PAYG payment summary schedule 2008.

Complete a Non-individual PAYG payment summary schedule 2008 where amounts are reported at F2 Credit: Foreign resident withholding item 12 (except where the amount is from partnership or trust distributions).

When you have entered details of all these payment summaries on the schedule, attach the Non-individual PAYG payment summary schedule 2008 to the applicable tax return.

Do not attach copies of any PAYG withholding from foreign residents - payment summary to the applicable tax return - keep them with the fund's copy of the tax return. Also keep a copy of the Non-individual PAYG payment summary schedule 2008 with the fund's tax records.

QC20485