1PAYG Withholding Variation: Performing Artists

Legislative Instrument

PAYG Withholding Variation: Performing Artists

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

Matthew Bambrick

Acting Deputy Commissioner of Taxation

Dated: 5 October 2016

1. Name of instrument

This instrument is the PAYG Withholding Variation: Performing Artists.

2. Commencement

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

3. Repealing of existing instrument

This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2016L00435), registered on 30 March 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 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.

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.