What if we genuinely missed the annual reporting for this for last 2 years? The years prior were all reported by the due date of 31 October. The withholding taxes withheld on the royalties paid to foreign resident for the last 2 years were still remitted to ATO monthly. Only the annual reporting has been overlooked for the last 2 years.
Hi @WL1234,
You can still lodge the outstanding PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual reports for the last 2 years, even though the 31 October deadline has passed for those years. It's good that you've continued to remit the withholding tax amounts monthly to us.
You need to lodge these annual reports as soon as possible. The annual report must contain specific information including the financial year, your business name and ABN, total gross payments made and total amounts withheld for all foreign resident payees, and details for each payee including their name, overseas address, Australian TFN and ABN (if known), and the amounts paid and withheld.
Hi,
Our client needs to amend their 2025 NRIDRAR. They are large withholder for PAYG, therefore disclosure at W3 is not applicable.
How should the amendment be addressed.
Should an additional NRIDRAR template be uploaded to the portal and then the payment made to the ICA.
The original NRIDRAR template was uploaded in May 2025
Will the ATO then crosscheck this uploaded report to the ICA to confirm payment?
They no longer have wages or withholding to report.
Hello @Calc,
If the 2025 NRIDRAR has already been lodged and needs to be corrected, the key issue is how amendments to that reporting are made.
We can't confirm the amendment process from the info provided. We also can't confirm whether lodging another NRIDRAR file through the portal is the correct way to amend a previously lodged report, or how any additional payment should be made.
The fact that the client no longer has wages or withholding obligations doesn't necessarily determine how an amendment to a previously lodged NRIDRAR is handled.
As this is a reporting process question rather than a tax treatment question, it may be best to seek guidance through your software provider to confirm the correct amendment process for a previously lodged NRIDRAR.
15 Apr 2026 · 4 min read time
16 July 2025 · 5 min read time
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