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The ATO has advised that during June 2010, it will be contacting selected tax agents who have clients in the in the $2m – $10m annual turnover market who:

  • are residents of Australia and
  • reported gross payments as income and
    - claimed expenses against those payments and/or
    - claimed credits for tax withheld under the foreign resident withholding (FRW) regime in their income tax returns.

The purpose of the call is to invite resident clients to review the:

  • amounts they have reported as gross payments subject to FRW
  • expenses claimed against those payments
  • credits claimed for tax withheld under the FRW rules.


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