The Australian Taxation Office (ATO) has issued a notice on its focus on withholding tax obligations on certain payments to non-residents. --- Our focus – withholding tax obligations on certain payments to non-residents Learn how we're focusing on withholding tax obligations on certain payments to non-residents. We are focused on ensuring taxpayers are aware of their withholding tax obligations. Taxpayers who've paid interest, dividends, or royalties to a non-resident may need to meet certain withholding tax requirements that include: lodgment of a PAYG annual report (PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report) or...