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they have tax withheld at a flat rate of 15% (15% at time of writing) except if they are tax residents of Papua New Guinea or Kiribati and are in Australia for less than 90 days, in which case they are exempt from withholding
they do not have to provide a Tax File Number (TFN) declarationDeclaration.
In FastTrack360 a Payee record is created for an SWP payee by setting the following in the PAYG Tax Details section of the Payee Entry screen:
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