Commonwealth legislation

PAYG Withholding Variation: Performing Artists (12/12/2003)

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

3/10 complexity

This notice fixes a flat 20% PAYG withholding rate for individual performing artists (actors, musicians, entertainers) when paid under contract for live performances, recordings for film/TV/radio, or work for print/electronic media — provided the artist has given their TFN to the payer. It replaces usual withholding rules for payments made from 1 January 2004 and affects both artists and their payers.

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Current sections

Direct links to the current provisions in PAYG Withholding Variation: Performing Artists (12/12/2003).

PAYG Withholding Variation: Performing Artists (12/12/2003)

Pay as you go (PAYG) withholding

Notice of variation of amount required to be withheld

_______________________________________________________________________

I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary the amount required to be withheld to an amount equal to twenty (20) percent of the payment, where the payment is:

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.

I made this variation of the amount required to be withheld under the power contained in section 15-15 in Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases.

This variation is effective for payments made from 1 January 2004.

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.

Signed at Canberra, this 12th day of December 2003.

Signed by Erin Holland

Deputy Commissioner of Taxation

Source text

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

1 PAYG Withholding Variation: Performing Artists (12/12/2003)