On Sep. 11, 2026, AST Tax updated its PAYGW annual report guidance, adding a link to the latest online template and a new completion guide.
The completion guide clarifies when and how to lodge the report and provides step-by-step instructions for lodging via Online services for business or Online services for agents.
The report covers interest and unfranked dividends not reported on an annual investment income report, plus royalties, for the reporting year of Jul. 1 to Jun. 30.
Businesses must lodge the report online or by paper by Oct. 31 and pay any withholding tax owed, unless a withholding exemption or tax treaty relief applies.
The updated guidance applies to reports covering the Jul. 1, 2025 to Jun. 30, 2026 reporting year.
Failure to lodge on time may result in a failure-to-lodge penalty; AST Tax recommended reviewing reporting obligations and remitting any overdue withholding tax ahead of the Oct. 31, 2026 deadline.
AST Tax published PAYG Withholding Annual Report (Interest, Dividend and Royalty Payments) Completion Guide, on completing form NAT 7187.
Outline of Form
The form covers payments of interest, unfranked dividends, and royalties made to non-resident payees, and is filed by payers who withhold Pay As You Go (PAYG) tax from those payments.
The report does not need to be lodged by private investors, or by those not operating an enterprise, per AST Tax guidance on who should use the form.
The annual report must be lodged by Oct. 31 each PAYG withholding reporting year, running Jul. 1 to Jun. 30, online or by paper form.
Completing the Form
Online filers save the report as an Excel spreadsheet named NRIDRAR followed by the payer's ABN and reporting year, in .xls format only, with a street address, not a post office box.
For each payee, filers report a tax identification number if known, name, country of tax residency, and whether the payee is a related party.
Gross payment and tax withheld totals are reported per payment type in whole AUD, with conduit foreign income dividends kept separate from other unfranked dividends.
Royalty payments must be broken out by category, including copyright and patent rights, equipment royalties, know-how, film and broadcast rights, and satellite or spectrum rights.
Filers lodge online by attaching the completed spreadsheet within online services for business or agents, or lodge on paper across sections A to C plus a signed declaration.
Effectiveness
The completed annual report must be lodged online or in paper form by Oct. 31, 2026, for the reporting year ending Jun. 30, 2026.
Sep. 2026 Guidance Updated
On Sep. 11, 2026, AST Tax updated its PAYGW annual report guidance, adding a link to the latest online template and a new completion guide.
The completion guide clarifies when and how to lodge the report and provides step-by-step instructions for lodging via Online services for business or Online services for agents.
The report covers interest and unfranked dividends not reported on an annual investment income report, plus royalties, for the reporting year of Jul. 1 to Jun. 30.
Businesses must lodge the report online or by paper by Oct. 31 and pay any withholding tax owed, unless a withholding exemption or tax treaty relief applies.
The updated guidance applies to reports covering the Jul. 1, 2025 to Jun. 30, 2026 reporting year.
Failure to lodge on time may result in a failure-to-lodge penalty; AST Tax recommended reviewing reporting obligations and remitting any overdue withholding tax ahead of the Oct. 31, 2026 deadline.
