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  • Goods and services tax

    A performing artist can only be registered for goods and services tax (GST) if they are conducting an enterprise. If a payment made to an artist is subject to withholding, the activity is not conducted as part of an enterprise.

    No GST applies to payments subject to PAYG withholding. No input tax credits are available to an artist for GST incurred in connection with earning payments subject to PAYG withholding.

    See also:

      Last modified: 14 Mar 2018QC 16528