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

    For payments made on or after 1 July 2018

    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 schedule

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

    Do not use this schedule 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.

    If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including lump sum payments.

    For all other relevant employees, refer to PAYG withholding Weekly tax table or Fortnightly tax table.

    Do not use this schedule 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.

    Next step:

    Working out the withholding amount

    This schedule 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 schedule, you must:

    1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool (XLSX, 58KB)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, 58KB)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: 25 Jun 2018QC 55455