{"id":"F2006B00477","name":"Taxation Administration Act 1953 - PAYG Withholding Variation: Indigenous Artists (11/05/2004)","slug":"taxation-administration-act-1953-payg-withholding-variation-indigenous-artists-11-05-2004","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40666,"registerId":"commonwealth-F2006B00477-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - PAYG Withholding Variation: Indigenous Artists (11/05/2004)","content":"Pay as you go (PAYG) withholding\n\nNotice of variation of amount required to be withheld\n\nI, Megan Elizabeth Yong, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are:\n\n-   covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953), and\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 of Schedule 1 to the TAA 1953 to meet the special circumstances of that class of cases.\n\nEffective for payments made from 1 July 2004\n\nThis variation applies to payments made from 1 July 2004.\n\nClass of cases\n\nAny payment to an Indigenous artist for artistic works where the Indigenous artist:\n\n(i) works or lives in zone A (ordinary or special); and\n\n(ii) does not quote an Australian Business Number (ABN) to the payer.\n\nArtistic works includes the following:\n\n-   graphic work, photograph, sculpture, painting or collage;\n-   a work of artistic craftsmanship; and\n-   the performance or presentation by a person of, or the participation by a person in any music, play, dance, entertainment, display, exhibition or similar activity of a cultural nature.\n\nSigned at Canberra, this eleventh day of May 2004.\n\nOriginal Signed by Megan Yong\n\nAssistant Commissioner of Taxation\n\nDelegate of the Commissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1644},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument remains a targeted variation addressing the specific circumstances of Indigenous artists in remote areas. It has not expanded beyond its original purpose of reducing tax withholding burdens for Indigenous artists in Zone A who have not quoted an ABN."},"complexity_factors":["Cross-references to external sections of the Taxation Administration Act 1953 (Schedule 1, sections 12-190 and 15-15)","Reliance on undefined geographical concept ('Zone A' ordinary or special) defined elsewhere in tax legislation","Enumerated definition list for 'artistic works' containing three distinct subcategories with specific inclusions","Conditional application requiring simultaneous satisfaction of multiple criteria (Indigenous status, Zone A location, ABN non-quotation)"],"plain_english_summary":"This notice exempts buyers from the usual PAYG withholding when paying Indigenous artists who live or work in designated remote Zone A, even if the artist hasn’t provided an ABN. It covers sales of visual and craft works and cultural performances. The change affects Indigenous artists in remote communities and the galleries, art centres and private buyers who purchase their work, letting artists receive full payment immediately and reducing administrative burden."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-indigenous-artists-11-05-2004","history":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-indigenous-artists-11-05-2004/history","analysis":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-indigenous-artists-11-05-2004/analysis","conflicts":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-indigenous-artists-11-05-2004/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-indigenous-artists-11-05-2004/important-cases","documents":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-indigenous-artists-11-05-2004/documents"}}