An individual who is a performing artist will need to complete a TFN declaration every time they enter into a contract to perform in a promotional activity. This will need to be done at the start of a relationship with a payer. You must lodge the completed TFN declaration with us within 14 days of the start of the engagement. Performing artists who are under 18 years old have some exceptions.
A TFN declaration is valid for 12 months from the last payment made to the performing artist. That is, if an individual who is a performing artist enters into numerous contracts in a financial year with one payer to perform in promotional activities, the performing artist only needs to complete one TFN declaration for that payer.
End of attention
If you are advised by us that the performing artist quoted an incorrect TFN on their TFN declaration, you need to withhold at the rate of 46.5% for resident payees.