Reference: Variation 30
Document type: Pay as you go (PAYG) withholding
Enabling act: Taxation Administration Act 1953
Date of issue: 11 May 2004
Signatory: Megan Yong Assistant Commissioner of Taxation Delegate of the Commissioner of Taxation
Registration number: F2006B00477
Registration date: 6 March 2006


I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953), and • within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953), and • within the class of cases described below. | I made this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the TAA 1953 to meet the special circumstances of that class of cases. | This variation applies to payments made from 1 July 2004. | Class of cases | Any payment to an Indigenous artist for artistic works where the Indigenous artist: (i) works or lives in zone A (ordinary or special); and (ii) does not quote an Australian Business Number (ABN) to the payer. | (i) works or lives in zone A (ordinary or special); and (ii) does not quote an Australian Business Number (ABN) to the payer. | Artistic works includes the following: • graphic work, photograph, sculpture, painting or collage; • a work of artistic craftsmanship; and • the performance or presentation by a person of, or the participation by a person in any music, play, dance, entertainment, display, exhibition or similar activity of a cultural nature. | • graphic work, photograph, sculpture, painting or collage; • a work of artistic craftsmanship; and • the performance or presentation by a person of, or the participation by a person in any music, play, dance, entertainment, display, exhibition or similar activity of a cultural nature.