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  • Schedule 9 – Tax table for actors, variety artists and other entertainers

    Attention

    For payments made on or after 1 July 2012 to 30 June 2014

    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. It applies to withholding payments covered by section 12–35 of schedule 1.

    End of attention

    Who should use this table?

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    You should use this table if you make payments to payees who are actors, variety artists and other entertainers who receive payments for their performances.

    Do not use this table if you make payments to payees, 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.

    Find out more

    For more information refer to PAYG withholding – performing artists and promotional activities (NAT 6519).

    End of find out more

    For all other relevant payees, refer to PAYG withholding weekly tax table or fortnightly tax table.

    Do not use this table for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding (FRW).

    Find out more

    For more information refer to Withholding from payments to foreign residents for entertainment or sports activities (NAT 10399).

    End of find out more

    Can you use a formula?

    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.

    This section should be read with Statement of formulas for calculating amounts to be withheld (NAT 1004).

    The formulas comprise linear equations of the form y = ax – b where:

    • y is the weekly withholding amount expressed in dollars
    • x is the weekly earnings rounded down to whole dollars plus 99 cents, and
    • a and b are the values of the coefficient for the formulas as shown in tables A and B.

    Table A: Payee has claimed the tax-free threshold

    Weekly earnings
    (x) less than

    a

    b

    $443

    $493

    0.1520

    67.4635

    $580

    0.2320

    106.9673

    $889

    0.1640

    67.4636

    $1,602

    0.2742

    165.4424

    $1,923

    0.2720

    161.9809

    $4,326

    0.3080

    231.2116

    $4,326 and over

    0.3720

    508.1347

    Table B: Payee has not claimed the tax-free threshold

    Weekly earnings
    (x) less than

    a

    b

    $56

    0.1520

    0.1520

    $451

    0.1773

    1.4232

    $1,165

    0.2742

    45.2055

    $1,485

    0.2720

    42.6890

    $3,889

    0.3080

    96.1698

    $3,889 and over

    0.3720

    345.0928

    To work out withholding amounts using the formulas, you must:

    1. 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.
    2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar.
    3. 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.
    Attention

    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.

    End of attention

    Example

    Sandra 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.

    1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99.
    2. $1,000.99 × 0.2742 – 165.4424 = $109.0291. Round to the nearest dollar = $109.
    3. $109 ÷ 2 = $54.50. Round to the nearest dollar = $55.

    Therefore, the amount to withhold from each performance is $55. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount.

    End of example
    Last modified: 14 Jun 2013QC 25927