When to use this application
Complete this application if you are a foreign resident payee (person receiving a payment) and you want to vary or reduce the amount of pay as you go (PAYG) tax withheld from income paid to you in the application year for either:
- entertainment or sports activities
- construction and related activities
- casino gaming junket activities.
This application form is non-year specific and valid for one financial year. You can apply during the application year before you have received your final income payments.
The main purpose of varying or reducing the rate of withholding, is to make sure the amounts withheld during the income year best meet your end-of-year tax liability. For example, you may want to apply for a variation if you have a large amount of tax deductible expenses, or your income is not assessable in Australia because of the operation of a tax treaty.
How to lodge
Download a printable version of the PAYG foreign resident withholding variation (FRWV) application (NAT 11097 PDF, 192KB)This link will download a file
Find out about:
If you need help completing this application, you can:
- phone us on 1300 306 105
- email FRWvariation@ato.gov.au
Find out about:
Important information
We will process your application only if you:
- have lodged all required tax returns or notified us in writing if you were not required to lodge tax returns in prior years
- did not receive a debit assessment on your last tax assessment (if you also had an approved FRWV for that year)
- do not have any outstanding tax debt owing to the Australian Government
- do not have any outstanding debts under any other acts administered by us.
We may seek more information from you before or after your application is processed. If you fail to provide this, your application may not be approved.
We process your application based on the information you provide. It is your responsibility to make sure that this information is adequate to allow us to calculate a withholding rate to meet your end-of-year tax liability.
Starting and finishing dates
If your application is approved, the varied or reduced amount of withholding will start from the next available payday after your pay office receives the notice of withholding variation from us.