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Notice 10

Commonwealth of Australia Gazette (No. GN 8, 27 February 2002)
 
 
Australian Taxation Office

Taxation Administration Act 1953

Notice exempting a class of entities from giving an annual payment summary

I, Murray Boyd Crowe, Assistant Commissioner of Taxation, under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 exempt the class of entities outlined below from the requirement to issue an annual payment summary under section 16-155 of Schedule 1 to the Taxation Administration Act 1953. This exemption only applies to payments subject to withholding under subsection 12-60(2) of Schedule 1 to the Taxation Administration Act 1953 of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976.

Effective for payments made on or after 1 April 2002

This variation applies to payments made on or after 1 April 2002.

Class of cases

This exemption from providing an annual payment summary applies only to entities who are required under section 16-155 of Schedule 1 to the Taxation Administration Act 1953 to issue a payment summary to a recipient of a withholding payment under subsection 12-60(2) of Schedule 1 to the Taxation Administration Act 1953 of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976 where:

•
the payment is made under a contract to an individual engaged as a performing artist to perform in a promotional activity that is:

(i)
conducted in the presence of an audience; or
(ii)
intended to be communicated to an audience by print or electronic media; or
(iii)
for a film or tape; or
(iv)
for a television or radio broadcast; AND

•
the entity has issued a payment summary, that complies with the form and content requirements of subdivision 16-C of Schedule 1 to the Taxation Administration Act 1953, to the individual who is a performing artist at the time each individual payment is made to the individual throughout a financial year.

Expressions referred to above under the heading "Class of cases" have the same meaning as in regulation 44 of Taxation Administration Regulations 1976.


Signed at Canberra, this 21st day of February 2002

Murray Crowe

Assistant Commissioner of Taxation


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