Commonwealth legislation

PAYG Withholding Variation: Performing Artists

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

What this does This instrument creates a special tax withholding rate for performing artists. Normally, payers withhold tax using standard schedules, but this allows them to withhold a flat 20% instead.

Who it covers Individual performing artists hired under contract for promotional activities, including:

Live performances in front of an audience
Appearances intended for TV, radio, film, or electronic media broadcast
Print media appearances

Key requirements The artist must have provided the payer with a Tax File Number (TFN) declaration (a form where you quote your TFN to your employer/payer).

The rate Tax withheld = 20% of the gross payment.

Legal basis Made under the Taxation Administration Act 1953, this instrument replaced an earlier 2005 version with the same purpose.

JSON API Tax / GST / superannuation

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Direct links to the current provisions in PAYG Withholding Variation: Performing Artists.

PAYG Withholding Variation: Performing Artists

Legislative Instrument

PAYG Withholding Variation: Performing Artists

I, Steve Vesperman, Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.

Steve Vesperman

Deputy Commissioner of Taxation

Dated: 29 March 2016

Name of instrument

This instrument is the PAYG Withholding Variation: Performing Artists.

Effective dates

This instrument commences on 1 April 2016 and will be withdrawn on 31 October 2016.

Repealing of existing instrument

This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2005B03114), registered on 14 October 2005.

Application

This 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 and of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976, and within the class of cases described below.

Class of cases

Payments made under a contract to an individual engaged as a performing artist to perform in a promotional activity that is:

(i.) conducted in the presence of an audience, or
(ii.) intended to be communicated to an audience by print or electronic media, or
(iii.) for a film or tape, or
(iv.) for a television or radio broadcast, and

where the individual has provided the payer with a Tax file number declaration form quoting their tax file number.

Expressions referred to above under the heading ‘Class of cases’ have the same meaning as in regulation 44 of the Taxation Administration Regulations 1976.

Amount to be withheld

The amount to be withheld from payments covered by this instrument is varied to an amount equal to 20% of the relevant payment

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 PAYG Withholding Variation: Performing Artists

Legislative Instrument

PAYG Withholding Variation: Performing Artists

I, Steve Vesperman, Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.

Steve Vesperman

Deputy Commissioner of Taxation

Dated: 29 March 2016

Name of instrument

This instrument is the PAYG Withholding Variation: Performing Artists.

Effective dates

This instrument commences on 1 April 2016 and will be withdrawn on 31 October 2016.

Repealing of existing instrument

This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2005B03114), registered on 14 October 2005.

Application

Class of cases

Payments made under a contract to an individual engaged as a performing artist to perform in a promotional activity that is:

(i.) conducted in the presence of an audience, or
(ii.) intended to be communicated to an audience by print or electronic media, or
(iii.) for a film or tape, or
(iv.) for a television or radio broadcast, and

where the individual has provided the payer with a Tax file number declaration form quoting their tax file number.

Expressions referred to above under the heading ‘Class of cases’ have the same meaning as in regulation 44 of the Taxation Administration Regulations 1976.

Amount to be withheld

The amount to be withheld from payments covered by this instrument is varied to an amount equal to 20% of the relevant payment