{"id":"F2016L00435","name":"PAYG Withholding Variation: Performing Artists","slug":"f2016l00435","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":328700,"registerId":"commonwealth-F2016L00435-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding Variation: Performing Artists","content":"Legislative Instrument\n\nPAYG Withholding Variation: Performing Artists\n\nI, Steve Vesperman, Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.\n\nSteve Vesperman\n\nDeputy Commissioner of Taxation\n\nDated: 29 March 2016\n\n1.  Name of instrument\n\nThis instrument is the PAYG Withholding Variation: Performing Artists.\n\n2. Effective dates\n\nThis instrument commences on 1 April 2016 and will be withdrawn on 31 October 2016.\n\n3. Repealing of existing instrument\n\nThis legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2005B03114), registered on 14 October 2005.\n\n4. Application\n\nThis instrument applies to payments that are covered by section 12-35 or subsection 12-60(2) in Schedule 1 to the Taxation Administration Act 1953 and of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976, and within the class of cases described below.\n\nClass of cases\n\nPayments made under a contract to an individual engaged as a performing artist to perform in a promotional activity that is:\n\n    (i.) conducted in the presence of an audience, or\n    (ii.) intended to be communicated to an audience by print or electronic media, or\n    (iii.) for a film or tape, or\n    (iv.) for a television or radio broadcast, and\n\nwhere the individual has provided the payer with a Tax file number declaration form quoting their tax file number.\n\nExpressions referred to above under the heading ‘Class of cases’ have the same meaning as in regulation 44 of the Taxation Administration Regulations 1976.\n\n5. Amount to be withheld\n\nThe amount to be withheld from payments covered by this instrument is varied to an amount equal to 20% of the relevant payment","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1843},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument directly replaces the 2005 version (F2005B03114) with identical substantive scope—providing a varied withholding rate for performing artists engaged in promotional activities. The class of cases and applicable conditions remain consistent with the original intent."},"complexity_factors":["Conditional application requiring satisfaction of multiple cumulative criteria (contractual basis, specific activity types, and TFN declaration provision)","Cross-references to three external legislative provisions (Taxation Administration Act sections 12-35 and 12-60(2), and Regulation 44 of the Taxation Administration Regulations)","Simple mathematical calculation (flat 20% rate) without sliding scales or exemptions","Limited operational period defined by specific commencement and cessation dates"],"plain_english_summary":"**What this does**\nThis instrument creates a special tax withholding rate for performing artists. Normally, payers withhold tax using standard schedules, but this allows them to withhold a flat 20% instead.\n\n**Who it covers**\nIndividual performing artists hired under contract for promotional activities, including:\n- Live performances in front of an audience\n- Appearances intended for TV, radio, film, or electronic media broadcast\n- Print media appearances\n\n**Key requirements**\nThe artist must have provided the payer with a **Tax File Number (TFN) declaration** (a form where you quote your TFN to your employer/payer).\n\n**The rate**\nTax withheld = **20% of the gross payment**.\n\n**Legal basis**\nMade under the Taxation Administration Act 1953, this instrument replaced an earlier 2005 version with the same purpose."}},"importantCases":[],"_links":{"self":"/api/acts/f2016l00435","history":"/api/acts/f2016l00435/history","analysis":"/api/acts/f2016l00435/analysis","conflicts":"/api/acts/f2016l00435/conflicts","importantCases":"/api/acts/f2016l00435/important-cases","documents":"/api/acts/f2016l00435/documents"}}