Variation 37


Australian Government

This legislative instrument has been repealed by F2024L01123 Taxation Administration (Withholding Variation for Certain Payments to US Resident Entertainers Including Athletes) Legislative Instrument 2024

Taxation Administration Act 1953

Notice of variation

I, Steve Vesperman, Deputy Commissioner of Taxation, vary the amount required to be withheld as described below from withholding payments that are:

Covered by Paragraph 1 of Article 17, of the Australia and United States international tax agreement and
Within the class of cases described below.

I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases.

For payments covered by this variation I use the power contained in section 16-180 of Schedule 1 to the Taxation Administration Act 1953 to exempt the payer from providing a payment summary to the relevant payee.

Commencement

This instrument commences on the day after registration on the Federal Register of Legislative Instruments.

Class of cases

Any alienated personal services payment that is:

to entertainers and sport persons who are residents of the United States of America
to payments for entertainment and sports activities carried on in Australia
where the combined payments to the entertainer / sports person from such activities do not exceed US $10,000 or its equivalent in Australian dollars, for the year of income concerned.

Amount required to be withheld

The amount to be withheld from payments covered by this instrument is nil.

Variation to the requirement to issue a payment summary

Where no withholding has occurred from the payments made to a payee in a financial year as a result of this variation, the payer will not be required to issue a payment summary to the payee in respect of these withholding payments.



Signed on 31st March 2014

Steve Vesperman
Deputy Commissioner of Taxation


Registration Number: F2014L00379

Registration Date: 3 April 2014

Variation 37 - Explanatory statement