Withholding Tax

Members resident of Australia or New Zealand
Members who receive income from overseas usually have a withholding tax deducted by the remitting affiliated society ranging from 10% to 30%. When members are completing their tax returns, they should add the gross amount received from overseas affiliates to their income and deduct the tax withheld as a rebate from their tax payable.

Members not resident of Australia or New Zealand
A withholding tax of between 5% - 30% is deducted by the remitting overseas affiliate society. Members should contact tax advisers in their country of residence when compiling their income tax returns.

Your ABN or your royalties : Australian Members

If you're an APRA member and you earn more than $500 in royalties from APRA, then you must give APRA your Australian Business Number (ABN). If you don't give us your ABN, then under the new Pay As You Go (PAYG) regulations that start on 1 July 2000, we must deduct a 46.5% withholding tax from your royalties. You can apply for an ABN on the same form you use to register for GST.

APRA have provided information on the effects of the GST on APRA for Australian Members. Get GST for Members .