{"id":"F2016L00358","name":"PAYG Withholding Variation: Variation of amount to be withheld from Indigenous artists when an ABN is not provided","slug":"payg-withholding-variation-variation-of-amount-to-be-withheld-from-indigenous-artists-when-an-abn-is","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":94328,"registerId":"commonwealth-F2016L00358-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding Variation: Variation of amount to be withheld from Indigenous artists when an ABN is not provided","content":"Legislative Instrument\n\nPAYG WITHHOLDING VARIATION: Variation of amount to be withheld from indigenous artists when an ABN is not provided\n\nI, Michael Ingersoll, Deputy Commissioner of Taxation, make this determination under:\n\n    section 15-15 of Schedule 1 to the Taxation Administration Act 1953, and\n    section 16\\-180 of Schedule 1 of the Taxation Administration Act 1953.\n\nMichael Ingersoll\n\nDeputy Commissioner of Taxation\n\n9 March 2016\n\n1.  Name of instrument\n\nThis determination is the ‘PAYG Withholding Variation: Variation of amount to be withheld from indigenous artists when an ABN is not provided’.\n\n2. Commencement\n\nThis instrument commences on 1 April 2016.\n\n3. Repealing of existing instrument\n\nThis legislative instrument repeals legislative instrument:\n\n    PAYG Withholding Variation: Indigenous Artists - F2006B00477, registered on 6 March 2006.\n\n4. Application\n\nThis instrument applies to payments made to indigenous artists for artistic works where the artist:\n\n    works or lives in zone A (ordinary or special) and\n    does not quote an Australian Business Number (ABN).\n\nArtistic works include the following:\n\n    Graphic work, photography, sculpture, painting or collage;\n    A work of artistic craftsmanship; and\n    The performance or presentation by a person, or the participation by a person in a musical performance, play, dance, entertainment, display, exhibition or similar activity of a cultural nature.\n\n5. Amount to be withheld\n\nThe amount to be withheld from payments covered by this instrument has been varied to nil.\n\n    6. Payment summaries\n\nAn entity is exempted under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 from the requirement to issue payment summaries under section 16-167 of Schedule 1 for payments that are covered by this instrument.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1694},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument is a direct replacement of the 2006 PAYG Withholding Variation (F2006B00477) with identical scope and purpose. It maintains the specific carve-out for Indigenous artists in remote areas without expanding the policy beyond its original intent of addressing practical barriers to ABN registration in remote communities."},"complexity_factors":["Only 6 short operative sections","Simple conditional trigger requiring three cumulative criteria (Indigenous artist, Zone A residency/work, no ABN quoted)","Single, unambiguous outcome (nil withholding rate)","Minimal cross-referencing limited to two specific sections of the Taxation Administration Act 1953","Clear definition of 'artistic works' with specific examples"],"plain_english_summary":"This rule removes the requirement for payers to withhold tax on payments to Indigenous artists who live or work in remote Zone A and do not quote an ABN, and it also removes the need to issue them a payment summary. \n\nIt benefits Indigenous visual artists, craftspeople and cultural performers and the galleries, agents or buyers who pay them by eliminating upfront tax deductions and reducing administrative barriers to receiving full payment."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-variation-variation-of-amount-to-be-withheld-from-indigenous-artists-when-an-abn-is","history":"/api/acts/payg-withholding-variation-variation-of-amount-to-be-withheld-from-indigenous-artists-when-an-abn-is/history","analysis":"/api/acts/payg-withholding-variation-variation-of-amount-to-be-withheld-from-indigenous-artists-when-an-abn-is/analysis","conflicts":"/api/acts/payg-withholding-variation-variation-of-amount-to-be-withheld-from-indigenous-artists-when-an-abn-is/conflicts","importantCases":"/api/acts/payg-withholding-variation-variation-of-amount-to-be-withheld-from-indigenous-artists-when-an-abn-is/important-cases","documents":"/api/acts/payg-withholding-variation-variation-of-amount-to-be-withheld-from-indigenous-artists-when-an-abn-is/documents"}}