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  • Reporting to us

    You still need to report to us when engaging a performing artist as an individual.

    You will still need to:

    See also:

    TFN declarations

    A TFN declaration will need to be completed by a performing artist every time they enter into a contract to perform in a promotional activity. This will need to be done at the start of a relationship with each payer, before payments are made.

    A TFN declaration is valid for 12 months from the last payment made to the performing artist. If a performing artist enters into numerous contracts in a financial year with one payer, the performing artist only needs to complete one TFN declaration for that payer.

    See also:

    Providing payment summaries

    You are required to provide each performing artist with a PAYG payment summary - business and personal services income (NAT 72545). If you do not contract with the performing artist on a regular basis, you may choose to issue a part year payment summary at the time you make the payment rather than at the end of the income year.

    See also:

      Last modified: 14 Mar 2018QC 16528