OPS 2007/7

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AUSTRALIAN GOVERNMENT

This legislative instrument has been repealed by Variation 56 (F2017L01228)

Taxation Administration Act 1953

I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.

1. Name of Instrument

This instrument is the Taxation Administration Act - variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment activities.

2 Commencement

This instrument commences on 14 September 2007.

3 Purpose

This variation ensures that withholding is not required from payments made to foreign resident support staff from certain countries in relation to entertainment activities. As a result of the relevant international tax agreements these amounts will not be subject to income tax in Australia, in the circumstances described.

4 Variation to the rate of withholding

This instrument varies to nil the amount required to be withheld from withholding payments which:

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are covered by section 12-315 or 12-190 of Schedule 1 to the Taxation Administration Act 1953

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relate to entertainment activities carried on in Australia, and

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are made to support staff (within the meaning of sub regulation 44B(4)(b) of the Taxation Administration Regulations 1976) who are:

(i)

residents of a country with which Australia has an international tax agreement, and

(ii)

present in Australia for a period not exceeding 183 days in the financial year.

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Dated 30 August 2007

Erin Holland
Deputy Commissioner of Taxation

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Registration Number: F2007L03532

Registration Date: 3 September 2007

Related Explanatory Statements:

OPS 2007/7 - Explanatory statement

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