{"id":"F2016L01639","name":"PAYG Withholding Variation: Performing Artists","slug":"payg-withholding-variation-performing-artists","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":95302,"registerId":"commonwealth-F2016L01639-current","compilationNumber":null,"startDate":"2026-04-02","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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding Variation: Performing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, Matthew Bambrick, Acting Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.\n\nMatthew Bambrick\n\nActing Deputy Commissioner of Taxation\n\nDated: 5 October 2016\n\n1.  Name of instrument\n\nThis instrument is the PAYG Withholding Variation: Performing Artists.\n\n2. Commencement\n\nThis instrument commences on the day after its registration on the Federal Register of Legislative Instruments.\n\n3. Repealing of existing instrument\n\nThis legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2016L00435), registered on 30 March 2016.\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. Determination\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":2801},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument is a direct remake of the March 2016 instrument (F2016L00435), maintaining the same limited scope of performing artists engaged in promotional activities. No expansion of coverage or substantive change is evident."},"complexity_factors":["Single mathematical formula determining the varied rate (20% flat)","Four external legislative cross-references requiring knowledge of TAA 1953 and Regulations 1976","Narrow, specific class of cases with four conditional sub-criteria describing promotional activities"],"plain_english_summary":"This instrument sets a special flat 20% withholding rate for payments to individual performing artists (actors, musicians, dancers, etc.) for promotional performances—live appearances, media or recorded performances—provided the artist gives the payer a Tax File Number declaration quoting their TFN. It lowers upfront tax on such contracts, improving performers’ cash flow while keeping tax pre-paid to the ATO and reflecting likely work‑related deductions."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-variation-performing-artists","history":"/api/acts/payg-withholding-variation-performing-artists/history","analysis":"/api/acts/payg-withholding-variation-performing-artists/analysis","conflicts":"/api/acts/payg-withholding-variation-performing-artists/conflicts","importantCases":"/api/acts/payg-withholding-variation-performing-artists/important-cases","documents":"/api/acts/payg-withholding-variation-performing-artists/documents"}}