PAYG Withholding variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment or sports activities 
Reference: Variation 56
Document type: PAYG Withholding Variation
Enabling act: Taxation Administration Act 1953
Date of issue: 30 August 2017
Signatory: Deborah Anne Jenkins Deputy Commissioner of Taxation
Registration number: F2017L01228
Registration date: 21 September 2017
This instrument repeals legislative instrument F2007L03532, registered on 30 August 2007.

I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this variation under subsection 15-15 of Schedule 1 to the Taxation Administration Act 1953 .

1. Name of instrument: This determination is the PAYG Withholding variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment or sports activities . | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislation. | 3. Repealing of existing instrument: This instrument repeals legislative instrument F2007L03532, registered on 30 August 2007. | 4. Application: This variation ensures that withholding is not required from payments made to foreign resident support staff from certain countries in relation to entertainment or sports activities. As a result of the relevant international tax agreements these amounts will not be subject to income tax in Australia, in the circumstances described. | 5. Determination: This instrument varies to nil the amount required to be withheld from withholding payments which: • are covered by section 12-315 or 12-190 of Schedule 1 to the Taxation Administration Act 1953 • relate to entertainment or sports activities carried on in Australia, and • are made to support staff (within the meaning of sub regulation 44B(4)(b) of the Taxation Administration Regulations 1976 ) who are: (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year. • are covered by section 12-315 or 12-190 of Schedule 1 to the Taxation Administration Act 1953 • relate to entertainment or sports activities carried on in Australia, and • are made to support staff (within the meaning of sub regulation 44B(4)(b) of the Taxation Administration Regulations 1976 ) who are: (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year. (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year. | 6. Definitions: Terms used in this legislative instrument have the same meaning as defined in the: • Taxation Administration Act 1953 , or • International Tax Agreements Act 1953 • Taxation Administration Act 1953 , or • International Tax Agreements Act 1953