Commonwealth legislation

Taxation Administration Act 1953 - PAYG Withholding Variation: Indigenous Artists (11/05/2004)

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 exempts buyers from the usual PAYG withholding when paying Indigenous artists who live or work in designated remote Zone A, even if the artist hasn’t provided an ABN. It covers sales of visual and craft works and cultural performances. The change affects Indigenous artists in remote communities and the galleries, art centres and private buyers who purchase their work, letting artists receive full payment immediately and reducing administrative burden.

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Current sections

Direct links to the current provisions in Taxation Administration Act 1953 - PAYG Withholding Variation: Indigenous Artists (11/05/2004).

Taxation Administration Act 1953 - PAYG Withholding Variation: Indigenous Artists (11/05/2004)

Pay as you go (PAYG) withholding

Notice of variation of amount required to be withheld

I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are:

covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953), 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 of Schedule 1 to the TAA 1953 to meet the special circumstances of that class of cases.

Effective for payments made from 1 July 2004

This variation applies to payments made from 1 July 2004.

Class of cases

Any payment to an Indigenous artist for artistic works where the Indigenous artist:

(i) works or lives in zone A (ordinary or special); and

(ii) does not quote an Australian Business Number (ABN) to the payer.

Artistic works includes the following:

graphic work, photograph, sculpture, painting or collage;
a work of artistic craftsmanship; and
the performance or presentation by a person of, or the participation by a person in any music, play, dance, entertainment, display, exhibition or similar activity of a cultural nature.

Signed at Canberra, this eleventh day of May 2004.

Original Signed by Megan Yong

Assistant Commissioner of Taxation

Delegate of the Commissioner of Taxation

Source text

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

1 Taxation Administration Act 1953 - PAYG Withholding Variation: Indigenous Artists (11/05/2004)