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

    For payments made on or after 1 July 2017

    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.

    See also:

    Using this table

    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.

    For more information, refer to Performing artists contracted to perform promotional activity.

    Next step:

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

    For more information, refer to Foreign resident entertainment, sports, construction and casino gaming activities.

    Working out the withholding amount

    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 formulas to calculate withholding amounts.

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

    1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool (XLSX, 56KB)This link will download a file 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 (XLSX, 56KB)This link will download a file 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: 14 Jun 2017QC 52070