Tax on rental income for non resident landlord

I am doing a tax return for rental income on a house for my sister-in-law that is in Australia.

It is a tiny figure as it is only for Nov & Dec 2100 and the house is owned by a few people.

The Net figure is €402. So do I pay 20% of €402 as she is non-resident and 7% of €402 USC? is there PRSI to be paid?

Thanks