• 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