Australian business number

A performing artist who receives payments subject to withholding is not entitled to an Australian business number (ABN) for activities performed in connection with these payments. However, the performing artist may be entitled to an ABN if he or she is carrying on an enterprise in Australia for activities other than those in connection with receiving payments subject to withholding.

A performing artist does not need to quote an ABN if the artist is performing in a promotional activity where PAYG withholding applies. However, if the performing artist has not given you a TFN declaration, you may need to withhold at the top marginal rate plus Medicare levy (currently 46.5%) from any payment you make to them (ignoring cents).

    Last modified: 09 Aug 2016QC 16528