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

Who should use this form

Use the PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report for payments made to foreign residents for:

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

Who shouldn't use this form

Don't lodge this form if all of the following apply:

• You are a private investor.
• You aren't operating an enterprise.

When to lodge this form

You must lodge the annual report by 31 October each year. It can be lodged online or using paper forms.

Terms we use

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

Reporting online

The PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report can only be lodged online by:

• completing a NRIDRAR template can be obtained from our software developersExternal Link. Instructions for completing this template are located on the same page as the NRIDRAR template
• lodging the NRIDRAR template as an attachment via secure mail – you can only lodge this template through online services and not the paper form.

To lodge the annual report in Online services for business, select:

• Communication
• Secure mail
• New
• View more topics
• Lodge report
• Non-resident interest, dividend and royalty annual report lodgment – PC spreadsheet.

Attach your file then complete the declaration and select Send.

If you need help, you can phone us on 13 28 66 between 8.00am and 6.00pm, Monday to Friday.

For more information, see PAYG withholding from interest, dividends and royalties paid to non-residents.

Reporting using paper forms

Use the PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report (NAT 7187) form to lodge by paper.

All tax withheld amounts included in this annual report must be paid to us. All payers other than large withholders must include the tax withheld amount at label W3 in their activity statements for the relevant financial year.

For more information see PAYG withholding – how to complete your activity statement (NAT 7394).

How to get this publication

Download a sample of this report: PAYG withholding from interest, dividend and royalty payments paid to non-residents - annual report (NAT 7187, 454KB)This link will download a file.

To get a printed copy of this publication either:

• use our automated self-help publications ordering service at any time (you need the full title of the publication to use this service)
• phone our publications distribution service on 1300 720 092. to speak to an operator between 8.00am and 6.00pm Monday to Friday.

Instructions

The following sections contain instructions for completing the form.

Annual report for year ending 30 June

The year must be shown as a 4-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, show the branch number. If you don't have a branch number, leave the boxes blank.

Name

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

Your ABN or WPN and name should be the same as the one that appears on your activity statement where you reported your withholding for the year.

Address

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

Contact name and contact phone number

Provide a daytime contact name and phone number so 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.

Unfranked dividends declared to be conduit foreign income (CFI) must be reported separately to those not declared to be CFI. Amounts are not withheld from dividends paid out of CFI.

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:

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?

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

Related parties include any overseas entity or person who:

• participates, directly or indirectly, in your management, control or capital
• in whose management, control or capital, you participate, directly or indirectly, or
• in whose management, control or capital, persons participate, directly or indirectly, in your management, control or capital.

Note: Capital in this context means an equity interest of 10% or greater.

Section D: Declaration

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

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

Penalties may be imposed for making a false declaration.

Additional forms

If you have withheld from more than 6 payees, you will need to complete additional reports. Don't photocopy the report or attach additional sheets of paper.