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  • Schedule 3 – Tax table for actors, variety artists and other entertainers

    Attention

    For payments made on or after 1 July 2014 to 30 June 2015.

    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.

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    Use the new Withholding look-up tool to quickly work out the amount to withholdThis link opens in a new window.

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    Using 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.

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    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.

    Find out more

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

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    For all other relevant employees, 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).

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    Working out the withholding amount

    Attention

    The tax table for actors, variety artists and other entertainers on page 5 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 formulas on this page to calculate withholding amounts.

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    To work out the amount you need to withhold using the tax table, you must:

    1. Ignore any cents, input the employee's daily earnings into the Withholding look-up toolThis link opens in a new window and refer to the corresponding amount to be withheld in column 2.
    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.

    Example

    An 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 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).

    End of example
    Last modified: 18 Feb 2015QC 39417