ATO Notice on Obligations for Interest, Dividend, or Royalty Payments to Foreign Residents
The Australian Taxation Office (ATO) issued a notice on 8 September 2022 to remind taxpayers of their obligations when making interest, dividend, or royalty payments to foreign residents.
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Have you made payments to foreign residents?
Taxpayers who have paid interest, dividends or royalties to a foreign resident must meet certain obligations, including:
- lodging a PAYG withholding from i…