The FINAL Pay as you go (PAYG) withholding from interest, dividend and royalty payments paid to non-residents - annual report version 2.0.3 has been published. Clean and tracked versions have been provided for your information.
These specifications have been updated to:
- remove reference to lodging using electronic storage media. The only acceptable lodgment method is using the Business or Tax Agent Portals.
- update Section 3 reporting procedure, lodging pc spreadsheet.
A comprehensive list of changes can be found in the commencing section of the final document - ‘Changes in this version of the specification’.