{"id":"F2007L03532","name":"Taxation Administration Act 1953 - Variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment activities (30/08/2007)","slug":"taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-foreign-resident-s","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69788,"registerId":"commonwealth-F2007L03532-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - Variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment activities (30/08/2007)","content":"Taxation Administration Act\n\nVariation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment activities\n\nI, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.\n\nDated: 30 August 2007\n\nErin Holland\n\nDeputy Commissioner of Taxation\n\n1 Name of instrument\n\nThis instrument is the Taxation Administration Act - variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment activities.\n\n2 Commencement\n\nThis instrument commences on 14 September 2007.\n\n3 Purpose\n\nThis variation ensures that withholding is not required from payments made to foreign resident support staff from certain countries in relation to entertainment activities. As a result of the relevant international tax agreements these amounts will not be subject to income tax in Australia, in the circumstances described.\n\n4 Variation to the rate of withholding\n\nThis instrument varies to nil the amount required to be withheld from withholding payments which:\n\n-   are covered by section 12-315 or 12-190 of Schedule 1 to the Taxation Administration Act 1953\n-   relate to entertainment activities carried on in Australia, and\n\n-   are made to support staff (within the meaning of sub regulation 44B(4)(b) of the Taxation Administration Regulations 1976) who are:\n\n(i) residents of a country with which Australia has an international tax agreement, and\n\n(ii) present in Australia for a period not exceeding 183 days in the financial year.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1312},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow scope. It provides a specific carve-out from withholding obligations for short-term entertainment support staff from treaty countries, exactly as described in the purpose clause."},"complexity_factors":["Cross-references to multiple legislative provisions (Taxation Administration Act sections 12-315 and 12-190)","Incorporation of defined terms from subordinate legislation (sub-regulation 44B(4)(b) of the Taxation Administration Regulations 1976)","183-day presence test requiring day-counting across financial years","Dependency on external knowledge of which countries maintain 'international tax agreements' with Australia"],"plain_english_summary":"This instrument sets the withholding tax rate to nil for certain foreign support workers (technicians, crew, managers — not performers) who come from countries with an Australian tax treaty, are in Australia 183 days or less in the financial year, and are supporting entertainment activities. Businesses paying such workers no longer need to withhold tax, because the relevant tax treaties exempt this income from Australian tax."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-foreign-resident-s","history":"/api/acts/taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-foreign-resident-s/history","analysis":"/api/acts/taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-foreign-resident-s/analysis","conflicts":"/api/acts/taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-foreign-resident-s/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-foreign-resident-s/important-cases","documents":"/api/acts/taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-foreign-resident-s/documents"}}