Schedule 3 – Tax table for actors, variety artists and other entertainers
This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA.
You should use this table if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances.
Do not use this table if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following:
■ conducted in the presence of an audience
■ intended to be communicated to an audience by print or electronic media
■ for a film or tape
■ for a television or radio broadcast.
For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment.
The tax table for actors, variety artists and other entertainers is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the to calculate withholding amounts.
To work out the amount you need to withhold using this tax table, you must:
Ignore any cents, input the employee's daily earnings into the [Withholding look-up tool (XLSX, 56KB)](https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/actors-artists-entertainers-tax-table-2017-18.xlsx) and refer to the corresponding amount to be withheld in column 2.
If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1.
ExampleAn employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool (XLSX, 56KB) and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar).The amount to withhold is $21.00 ($24.00 – $3.00).
The withholding amounts shown in this table can be expressed in a mathematical form.
If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B.
To work out withholding amounts using the formulas, you must:
Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result.
Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar.
Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar.
If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis.
ExampleSandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold.4. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99.5. $1,000.99 × 0.2782 – 165.4435 = $113.0319. Round to the nearest dollar = $113.6. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57.Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount.
Software written in accordance with the formulas in this table should be tested for accuracy against the Withholding look-up tool (XLSX, 56KB). The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components.
The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one.
If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us.
You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply:
If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to.
If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration.
If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round to the nearest dollar.
Do not allow for any tax offsets if any of the following apply:
■ when no TFN has been provided
■ you are using foreign resident rates
■ the payee has not claimed the tax-free threshold.
An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets.
Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments.
■ advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them.
When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one.
An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration.
If your employee has answered no to the question ‘Are you an Australian resident for tax purposes?’ on their Tax file number declaration, you will need to use the foreign resident tax rates.
■ if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents).
■ if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar.
Foreign resident tax rates
Weekly tax rates
Weekly earnings$
Weekly rate
0 to 1,672
32.5 cents for each dollar of earnings
1,673 to 3,460
$543 plus 37 cents for each $1 ofearnings over $1,672
3,461 and over
$1,204 plus 45 cents for each $1 ofearnings over $3,460
Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don’t make any adjustments to the amount you withhold.
Schedule Sch 3 - Taxation Administration Act Withholding Schedules 2017 - – Tax table for actors, variety artists and other entertainers | Zoe