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This legislative instrument has been repealed by F2024L01123 Taxation Administration (Withholding Variation for Certain Payments to US Resident Entertainers Including Athletes) Legislative Instrument 2024Taxation 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:
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- Covered by Paragraph 1 of Article 17, of the Australia and United States international tax agreement and
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- 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:
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- to entertainers and sport persons who are residents of the United States of America
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- to payments for entertainment and sports activities carried on in Australia
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- 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