PAYG withholding for performing artists
This guide applies to payments made to performing artists who are Australian residents that are contracted to perform in a promotional activity.
This guide does not apply to payments made to foreign residents engaged as contractors. Payments made to foreign residents are subject to foreign resident withholding (FRW). For more information, refer to Withholding from payments to foreign residents for entertainment or sports activities (NAT 10399).
Furthermore, this guide does not apply to payments made to employees or payments for services provided by another person under a labour hire arrangement. In these instances the usual withholding arrangements apply. For more information, refer to Pay as you go (PAYG) withholding.