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Issuers with US sourced income are subject to the withholding tax requirements of the United States Internal Revenue Services (IRS). The amount of tax withheld may be reduced to 15% if the beneficial owner claims a reduction in accordance with the tax treaty between some countries such as Australia and New Zealand and the United States.

To apply for this reduced rate, please complete the appropriate form based on your holding type.

To help you complete the form, we have provided sections you need to complete below:

  • Individual Investors - If your investment is in the name of an individual (e.g. John Smith), complete and return form W-8BEN for Individuals.
  • Self-Managed Super Fund Trustees - If your investment is in the name of a Self-Managed Superannuation Fund (e.g. John Smith and trustee for Smith Family Trust or Smith Pty Ltd as trustee for Smith Family Trust) complete and return form W-8BEN-E for Entities. Superannuation funds should be marked as a Complex trust at Part I section 4 and as an Exempt retirement plan at section 5. You should also mark box E at Part XV.
  • Other Investors - If you are a company, complete and return form W-8BEN-E for entities. Guidance in how to complete this form can be found at http://www.irs.gov/pub/irs-pdf/iw8bene.pdf

If your investment is in joint names, a form must be completed for each named investor.

By not lodging the appropriate W8 form/s & claiming treaty rate tax, where eligible, US Tax is withheld at 30% from your dividends and distributions.

Please note: MUFG is unable to give taxation advice. You will need to refer to your own tax adviser for further information.

Documents:

A part of MUFG Corporate Markets, a division of MUFG Pension & Market Services