• Goods and services tax

    A performing artist can only be registered for goods and services tax (GST) if they are conducting an enterprise.

    Any activity or performance of an artist for a payment that is subject to PAYG withholding is not an activity of an enterprise of the artist. No GST applies to payments subject to PAYG withholding. No input tax credits are available to an artist for GST incurred in connection with earning payments subject to PAYG withholding.

      Last modified: 09 Aug 2016QC 16528