Variation 52

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Australian Government

This legislative instrument is repealed by PAYG Withholding Variation: Performing Artists 2018

This legislative Instrument repeals and replaces legislative instrument Variation 43 (F2016L00435) registered on 30 March 2016.

Taxation Administration Act 1953

PAYG Withholding Variation

I, Matthew Bambrick, Acting Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.

1. Name of instrument

This instrument is the PAYG Withholding Variation: Performing Artists.

2. Commencement

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

3. Repealing of existing instrument

This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2016L00435), registered on 30 March 2016.

4. Application

This instrument applies to payments that are covered by section 12-35 or subsection 12-60(2) in Schedule 1 to the Taxation Administration Act 1953 and of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976, and within the class of cases described below.

Class of cases

Payments 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

where the individual has provided the payer with a Tax file number declaration form quoting their tax file number.

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

5. Determination

The amount to be withheld from payments covered by this instrument is varied to an amount equal to 20% of the relevant payment.

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Signed on 5 October 2016

Matthew Bambrick
Acting Deputy Commissioner of Taxation

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Registration Number: F2016L01639

Registration Date: 25 October 2016

Variation 52 - Explanatory statement

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