The Australian Taxation Office (ATO) recently issued a notice on the withholding tax requirements when making interest, dividend, or royalty payments to non-residents.
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Have you made payments to non-residents?
If you make interest, dividend or royalty payments to non-residents, you may need to pay and report withholding tax.
Published 19 May 2024
Taxpayers who have paid interest, dividends or royalties subject to withholding tax, to a non-resident, have an obligation to:
- lodge a …