Payments to performing artists who are under 18 years old

The amount you must withhold from payments to a performing artist performing in a promotional activity is varied to nil if the following three conditions are satisfied:

  1. the individual is under 18 years of age
  2. the individual has not provided you with a Tax file number declaration (NAT 3092)
  3. the amounts you pay to the individual do not exceed
    • $350, if you pay the individual weekly
    • $700, if you pay the individual fortnightly
    • $1,517, where you pay the individual monthly.



If the performing artist is under 18 years old and payments exceed the above thresholds, they are subject to withholding at 20% if they have given you a completed TFN declaration.

End of attention



Although you do not need to withhold any amounts if the artist satisfies the criteria outlined above, you still need to issue a payment summary to them and include this in your payment summary annual report.

End of attention
    Last modified: 09 Aug 2016QC 16528