1PAYG 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

1. Name of instrument

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

2. Commencement

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

3. Repealing of existing instrument

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

4. 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.

5. Determination

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