PAYG Withholding - Variation to the rate of withholding for certain foreign resident staff who provide support to those engaged in entertainment or sports activities legislative instrument
Reference: Variation 59
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 5 March 2019
Signatory: Deborah Anne Jenkins Deputy Commissioner of Taxation
Registration number: F2019L00407
Registration date: 26 March 2019
This instrument repeals and replaces instrument PAYG Withholding Variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment or sports activities (F2017L01228), registered on 21 September 2017.


1. Name of instrument: This determination is the PAYG Withholding - Variation to the rate of withholding for certain foreign resident staff who provide support to those engaged in entertainment or sports activities legislative instrument. | 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 and replaces instrument PAYG Withholding Variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment or sports activities (F2017L01228), registered on 21 September 2017. | 4. Application: This variation ensures that withholding is not required from payments made to foreign resident support staff from certain countries who provide support to those engaged in 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 below. | 5. Determination: This instrument varies to nil the amount required to be withheld from withholding payments which: (a) are covered by section 12-190 or 12-315 of Schedule 1 to the TAA 1953, (b) relate to entertainment or sports activities carried on in Australia, and (c) are made to support staff (within the meaning of paragraph 32(3)(b) of the Taxation Administration Regulations 2017) 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. (a) are covered by section 12-190 or 12-315 of Schedule 1 to the TAA 1953, (b) relate to entertainment or sports activities carried on in Australia, and (c) are made to support staff (within the meaning of paragraph 32(3)(b) of the Taxation Administration Regulations 2017) 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: (a) Taxation Administration Act 1953, or (b) International Tax Agreements Act 1953. (a) Taxation Administration Act 1953, or (b) International Tax Agreements Act 1953.