Commonwealth legislation

PAYG Withholding Variation: Performing Artists 2018

In ForceCTH

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

3/10 complexity

What it does. This instrument requires payers to withhold 20% from payments made under a contract to an individual performing artist who endorses or promotes goods or appears in advertisements, unless the person is engaged primarily as a sportsperson, and only where the artist has provided a Tax File Number declaration. It replaces the 2016 instrument and applies to payments captured by specified PAYG withholding provisions.

Who it affects and why it matters. It obliges payers to withhold a fixed percentage at source (affecting cashflow for artists and administrative duties for payers) and clarifies the class of contracts to which that withholding rate applies.

JSON API Tax / GST / superannuation

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in PAYG Withholding Variation: Performing Artists 2018.

PAYG Withholding Variation: Performing Artists 2018

Legislative Instrument

PAYG Withholding Variation: Performing Artists 2018

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

Deputy Commissioner of Taxation

Dated: 29 June 2018

Name of instrument

This instrument is the PAYG Withholding Variation: Performing Artists 2018.

Commencement

This instrument commences on the day after its registration on the Federal Register of Legislation.

Repealing of existing instrument

This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2016L01639), registered on 25 October 2016.

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 that are of a kind covered by sub-regulation 27(c) of the Taxation Administration Regulations 2017, and within the class of cases described below.

Class of cases

Payments under a contract to an individual engaged as a performing artist to perform in an activity in which the individual:

(i.) endorses or promotes goods or services; or
(ii.) appears or participates in an advertisement;

unless the individual is engaged primarily because he or she is a sportsperson.

The individual engaged as a performing artist has provided the payer with a Tax file number declaration quoting their tax file number.

Expressions referred to above under the heading ‘Class of cases’ have the same meaning as in sub-regulation 27(c) of the Taxation Administration Regulations 2017.

Determination

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 2018

Legislative Instrument

PAYG Withholding Variation: Performing Artists 2018

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

Deputy Commissioner of Taxation

Dated: 29 June 2018

Name of instrument

This instrument is the PAYG Withholding Variation: Performing Artists 2018.

Commencement

This instrument commences on the day after its registration on the Federal Register of Legislation.

Repealing of existing instrument

This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2016L01639), registered on 25 October 2016.

Application

Class of cases

Payments under a contract to an individual engaged as a performing artist to perform in an activity in which the individual:

(i.) endorses or promotes goods or services; or
(ii.) appears or participates in an advertisement;

unless the individual is engaged primarily because he or she is a sportsperson.

The individual engaged as a performing artist has provided the payer with a Tax file number declaration quoting their tax file number.

Expressions referred to above under the heading ‘Class of cases’ have the same meaning as in sub-regulation 27(c) of the Taxation Administration Regulations 2017.

Determination

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