If tax has been deducted from your royalties, it will be clearly indicated on the payment summary page, and your statement will include a certificate of tax deduction. Tax is deducted at source in the following cases:

• If you are NOT the copyright creator (if rights have been assigned by or inherited from the original author)
• If you are resident in Australia and have not provided us with an ABN (Australian Business Number) or a statement by supplier form. 

In both situations, the deduction will be clearly shown on the payment summary page of your royalty statement. It is important to report your income as required by local tax regulations. If you have any doubts, we recommend contacting your local tax authority for guidance.

Please note that these comments are provided as a general guide, but they cannot and do not represent formal advice to authors or their advisers. If any author is in any doubt about the tax treatment of their royalty income, they should seek their own tax advice from their local tax authority or from a registered tax advisor.