If an agent acts for, and/or invoices on behalf of a performing artist, the artist is still the entity which is making the supply to the end user. If the payment is subject to PAYG withholding, the performing artist is not making a taxable supply as they are not carrying on an enterprise. As such, no GST is payable by the artist and there is no entitlement to input tax credits for acquisitions that are made in connection with the provision of the services for which the payment is subject to PAYG withholding.
If the artist's supply is not subject to withholding, the agent will need to work out if the supply the artist is making to the end user is a taxable supply. If the artist is making a taxable supply, the agent can issue a tax invoice to the end user on behalf of the artist. The name and ABN appearing on the tax invoice can be either the agent's or the artist.
One of your performing artists has been working on a TV commercial for eight hours. The standard rate for an artist with this level of experience is $150 an hour. You (as the individual's agent) invoice the end user for $1,200 on behalf of the artist.
The payment received by the artist for performing in the commercial is subject to PAYG withholding. Performance in the commercial is not an activity carried out in the course of an enterprise of the artist.
The performing artist does not have to pay GST on this amount.