OPS 2007/7
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This legislative instrument has been repealed by Variation 56 (F2017L01228)Taxation Administration Act 1953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:
- •
- are covered by section 12-315 or 12-190 of Schedule 1 to the Taxation Administration Act 1953
- •
- relate to entertainment activities carried on in Australia, and
- •
- 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.
Dated 30 August 2007
Erin Holland
Deputy Commissioner of Taxation
Registration Number: F2007L03532
Registration Date: 3 September 2007
Related Explanatory Statements:
OPS 2007/7 - Explanatory statement