{"id":"F2005B03114","name":"PAYG Withholding Variation: Performing Artists (12/12/2003)","slug":"payg-withholding-variation-performing-artists-12-12-2003","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33186,"registerId":"commonwealth-F2005B03114-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding Variation: Performing Artists (12/12/2003)","content":"Pay as you go (PAYG) withholding\n\nNotice of variation of amount required to be withheld\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nI, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary the amount required to be withheld to an amount equal to twenty (20) percent of the payment, where the payment is:\n\n-   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\n\n-   within the class of cases described below.\n\nI made this variation of the amount required to be withheld under the power contained in section 15-15 in Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases.\n\nThis variation is effective for payments made from 1 January 2004.\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\n(ii) intended to be communicated to an audience by print or electronic media, or\n\n(iii) for a film or tape, or\n\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\nSigned at Canberra, this 12th day of December 2003.\n\nSigned by Erin Holland\n\nDeputy Commissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1726},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument establishes the original scope of the withholding variation for performing artists. It creates a targeted, industry-specific tax treatment (20% flat rate) for contracted individual performers and does not appear to have expanded beyond its initial purpose of addressing the special circumstances of this particular class of taxpayers."},"complexity_factors":["Cross-references to multiple statutory provisions (Taxation Administration Act sections 12-35, 12-60(2), 15-15 and Regulations 44(1)(c))","Four alternative definitional conditions for 'promotional activity' that trigger the variation","Incorporation of external defined terms by reference to regulation 44","Dual requirements: payment type must satisfy both the Act and Regulations tests plus the specific class of cases description"],"plain_english_summary":"This notice fixes a flat 20% PAYG withholding rate for individual performing artists (actors, musicians, entertainers) when paid under contract for live performances, recordings for film/TV/radio, or work for print/electronic media — provided the artist has given their TFN to the payer. It replaces usual withholding rules for payments made from 1 January 2004 and affects both artists and their payers."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-variation-performing-artists-12-12-2003","history":"/api/acts/payg-withholding-variation-performing-artists-12-12-2003/history","analysis":"/api/acts/payg-withholding-variation-performing-artists-12-12-2003/analysis","conflicts":"/api/acts/payg-withholding-variation-performing-artists-12-12-2003/conflicts","importantCases":"/api/acts/payg-withholding-variation-performing-artists-12-12-2003/important-cases","documents":"/api/acts/payg-withholding-variation-performing-artists-12-12-2003/documents"}}