PAYG Withholding Variation: Performing Artists 2018
Reference: Variation 61
Document type: PAYG Withholding Variation
Enabling act: Taxation Administration Act 1953
Date of issue: 29 June 2018
Signatory: Deborah Anne Jenkins Deputy Commissioner of Taxation
Registration number: F2018L01119
Registration date: 16 August 2018
This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2016L01639), registered on 25 October 2016.

I, Deborah Anne Jenkins, 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 2018. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislation. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2016L01639), registered on 25 October 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 that are of a kind covered by sub-regulation 27(c) of the Taxation Administration Regulations 2017, and within the class of cases described below. Class of cases Payments under a contract to an individual engaged as a performing artist to perform in an activity in which the individual: (i.) endorses or promotes goods or services; or (ii.) appears or participates in an advertisement; (i.) endorses or promotes goods or services; or (ii.) appears or participates in an advertisement; unless the individual is engaged primarily because he or she is a sportsperson. The individual engaged as a performing artist has provided the payer with a Tax file number declaration quoting their tax file number. Expressions referred to above under the heading 'Class of cases' have the same meaning as in sub-regulation 27(c) of the Taxation Administration Regulations 2017. | 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.