Variation 56

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Australian Government

This legislative instrument replaces and repeals F2007L03532

Taxation Administration Act 1953

PAYG Withholding Variation

I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this variation under subsection 15-15 of Schedule 1 to the Taxation Administration Act 1953.

1. Name of instrument

This determination is the PAYG Withholding variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment or sports activities.

2. Commencement

This instrument commences on the day after its registration on the Federal Register of Legislation.

3. Repealing of existing instrument

This instrument repeals legislative instrument F2007L03532, registered on 30 August 2007.

4. Application

This variation ensures that withholding is not required from payments made to foreign resident support staff from certain countries in relation to entertainment or sports 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.

5. Determination

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 or sports 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.

6. Definitions

Terms used in this legislative instrument have the same meaning as defined in the:

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Taxation Administration Act 1953, or

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International Tax Agreements Act 1953

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Signed on 30 August 2017

Deborah Anne Jenkins
Deputy Commissioner of Taxation

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Registration Number: F2017L01228

Registration Date: 21 September 2017

Variation 56 - Explanatory statement

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