{"id":"F2018L01119","name":"PAYG Withholding Variation: Performing Artists 2018","slug":"payg-withholding-variation-performing-artists-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":97815,"registerId":"commonwealth-F2018L01119-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding Variation: Performing Artists 2018","content":"Legislative Instrument\n\nPAYG Withholding Variation: Performing Artists 2018\n\nI, Deborah Anne Jenkins Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.\n\nDeputy Commissioner of Taxation\n\nDated: ­­29 June 2018\n\n1.  Name of instrument\n\nThis instrument is the PAYG Withholding Variation: Performing Artists 2018.\n\n2. Commencement\n\nThis instrument commences on the day after its registration on the Federal Register of Legislation.\n\n3. Repealing of existing instrument\n\nThis legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2016L01639), registered on 25 October 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 that are of a kind covered by sub\\-regulation 27(c) of the Taxation Administration Regulations 2017, and within the class of cases described below.\n\nClass of cases\n\nPayments under a contract to an individual engaged as a performing artist to perform in an activity in which the individual:\n\n    (i.) endorses or promotes goods or services; or\n    (ii.) appears or participates in an advertisement;\n\n    unless the individual is engaged primarily because he or she is a sportsperson.\n\n    The individual engaged as a performing artist has provided the payer with a Tax file number declaration quoting their tax file number.\n\nExpressions referred to above under the heading ‘Class of cases’ have the same meaning as in sub\\-regulation 27(c) of the Taxation Administration Regulations 2017.\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":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains the same narrow scope as its 2016 predecessor. It applies only to PAYG withholding variations for performing artists in specific endorsement/advertising contexts. The 2018 version appears to be a straightforward reissue/update rather than an expansion of scope."},"complexity_factors":["Very short instrument (only 5 sections plus preamble)","Only 1 defined class of cases with 2 simple conditions (endorsement/promotion OR advertisement appearance)","Single clear exclusion (sportspersons)","One straightforward variation (flat 20% rate)","Minimal cross-referencing (only references to Taxation Administration Act 1953 and Taxation Administration Regulations 2017 for definitions)","No nested exceptions or conditional logic beyond the sportsperson exclusion"],"plain_english_summary":"This instrument reduces the withholding rate on payments to performing artists for endorsement or advertising work to 20%, replacing a 2016 variation. It applies to contracted actors, musicians and other performers (not sportspersons) and requires the artist to give the payer a Tax File Number declaration. It reduces cash-flow over-withholding for payees."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument expressly repeals and replaces the 2016 instrument (cl.3) but does not itself state any alteration to the described class or the withholding percentage. It sets the class of covered payments and fixes withholding at 20% (cls.4–5); on the face of this text there is no explicit change of scope from the prior instrument disclosed within this instrument."},"complexity_factors":["Narrow, well‑defined class of payments (performing artists endorsing/promoting or appearing in ads) reduces broad legal ambiguity (see cl.4).","Fixed withholding rate (20%) is simple to apply mechanically (see cl.5).","Operates only where the individual has given a Tax File Number declaration, adding a conditional compliance trigger (see cl.4).","Exclusion for persons engaged primarily as sportspeople requires factual assessment by payers (cl.4(i) exception).","Cross‑references to Schedule 1 (sections 12‑35 or 12‑60(2)) and sub‑regulation 27(c) mean users must consult other provisions to confirm coverage.","Repeals and replaces an earlier instrument, so implementers must check for any administrative changes between instruments (cl.3).","Commencement on registration creates an immediate operational start date for payers (cl.2)."],"plain_english_summary":"**What it does.** This instrument requires payers to withhold 20% from payments made under a contract to an individual performing artist who endorses or promotes goods or appears in advertisements, unless the person is engaged primarily as a sportsperson, and only where the artist has provided a Tax File Number declaration. It replaces the 2016 instrument and applies to payments captured by specified PAYG withholding provisions.\n\n**Who it affects and why it matters.** It obliges payers to withhold a fixed percentage at source (affecting cashflow for artists and administrative duties for payers) and clarifies the class of contracts to which that withholding rate applies."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-variation-performing-artists-2018","history":"/api/acts/payg-withholding-variation-performing-artists-2018/history","analysis":"/api/acts/payg-withholding-variation-performing-artists-2018/analysis","conflicts":"/api/acts/payg-withholding-variation-performing-artists-2018/conflicts","importantCases":"/api/acts/payg-withholding-variation-performing-artists-2018/important-cases","documents":"/api/acts/payg-withholding-variation-performing-artists-2018/documents"}}