{"id":"F2026L00231","name":"Taxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026","slug":"taxation-administration-withholding-variation-for-payments-to-indigenous-artists-who-do-not-quote-an","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":443182,"registerId":"F2026L00231-fast-fetch-1775958088032","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n![Commonwealth Coat of Arms](image.001.jpeg)\n\n \n\nTaxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026\n\nI, Will Day, Deputy Commissioner of Taxation, make the following legislative instrument.\n\nDated 2 March 2026\n\nWill Day\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  Withholding Variation\n\nSchedule 1—Repeals\n\nPAYG Withholding Variation: Variation of amount to be withheld from Indigenous artists when an ABN is not provided\n\n \n\n1  Name\n\n  This instrument is the Taxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under section 15-15 in Schedule 1 to the Act.\n\n4  Definitions\n\nNote:  A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the ITAA 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the ITAA 1997:\n\n(a) ABN;\n\n(b) Indigenous person;\n\n(c) supply.\n\n  In this instrument:\n\nAct means the Taxation Administration Act 1953.\n\nartistic works include:\n\n (a) graphic work, photography, sculpture, painting or collage;\n\n (b) a work of artistic craftsmanship; and\n\n (c) 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\nITAA 1997 means the Income Tax Assessment Act 1997.\n\nZone A has the meaning given by Schedule 2 of the Income Tax Assessment Act 1936.\n\n5  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n6  Withholding Variation\n\n  The amount that an entity must withhold under section 12-190 in Schedule 1 to the Act from a payment it makes to an Indigenous person for a supply of artistic works is varied to nil where the person:\n\n (a) works or lives in Zone A; and\n\n (b) does not quote an ABN in relation to that supply.\n\n  Note: Where the amount required to be withheld from a payment under section 12-190 in Schedule 1 to the Act is varied to nil, the payer is exempt from giving a payment summary under subsection 16-167(1) in Schedule 1 to the Act in respect of that payment.\n\n\n\n\nSchedule 1—Repeals\n\nPAYG Withholding Variation: Variation of amount to be withheld from Indigenous artists when an ABN is not provided\n\n1  The whole of the instrument\n\nRepeal the instrument\n","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":"The legislation maintains its original narrow scope. It targets a specific, well-defined group (Indigenous artists in Zone A without ABNs) for a specific purpose (varying withholding to nil). The repeal and replacement structure suggests this is a routine update or renewal of an existing concession, not an expansion into new areas."},"complexity_factors":["Very short instrument (6 sections plus a schedule)","Only 4 defined terms specific to this instrument (Act, artistic works, ITAA 1997, Zone A)","Single operative provision (section 6) with straightforward two-part test","No nested exceptions or conditional logic beyond the two criteria in section 6","Cross-references are minimal and standard (references to Schedule 1 of the Taxation Administration Act 1953 and Income Tax Assessment Act 1997)","Schedule 1 simply repeals a previous instrument of the same name, indicating this is a replacement/update rather than expansion"],"plain_english_summary":"This instrument sets the withholding tax rate to nil for Indigenous artists who create or perform artistic works, live or work in remote “Zone A,” and don’t quote an ABN. It affects those artists and the galleries, art centres and organisers who pay them. The change removes a major financial and administrative barrier—ensuring artists receive full payment upfront and reducing payer paperwork."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument's operative effect is to vary withholding to nil for Indigenous persons in Zone A who do not quote an ABN and to exempt payers from a payment summary for those payments (s6). It also repeals the previously named instrument. The text does not itself indicate any broadening or narrowing of scope relative to the repealed instrument."},"complexity_factors":["Cross-references to multiple statutes and provisions (section 12-190 and subsection 16-167(1) in Schedule 1 to the Act; definitions in ITAA 1997 and Zone A in ITAA 1936)","Factual determinations required of payers (whether recipient is an Indigenous person and whether they work or live in Zone A)","Reliance on whether an ABN is quoted (binary condition but requires administrative checks)","Administrative effects on payers (verification and record-keeping duties; exemption from payment summary alters reporting flows)","Simple, short operative text with limited discretion — low legislative drafting complexity but potential operational complexity in application"],"plain_english_summary":"This instrument sets PAYG withholding to nil for payments to an Indigenous person for artistic works when the person works or lives in Zone A and does not quote an ABN (s6). It also exempts payers from providing a payment summary for those payments (note to s6). It affects entities making payments and Indigenous artists: payers decide whether to withhold and must establish Indigenous status and Zone A residency (s6; definitions), shifting immediate withholding obligations to verification and record-keeping responsibilities for payers."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-withholding-variation-for-payments-to-indigenous-artists-who-do-not-quote-an","history":"/api/acts/taxation-administration-withholding-variation-for-payments-to-indigenous-artists-who-do-not-quote-an/history","analysis":"/api/acts/taxation-administration-withholding-variation-for-payments-to-indigenous-artists-who-do-not-quote-an/analysis","conflicts":"/api/acts/taxation-administration-withholding-variation-for-payments-to-indigenous-artists-who-do-not-quote-an/conflicts","importantCases":"/api/acts/taxation-administration-withholding-variation-for-payments-to-indigenous-artists-who-do-not-quote-an/important-cases","documents":"/api/acts/taxation-administration-withholding-variation-for-payments-to-indigenous-artists-who-do-not-quote-an/documents"}}