effective for payments made from 1 January 2004
Reference: Variation 29
Document type: Pay as you go (PAYG) withholding
Enabling act: Taxation Administration Act 1953
Date of issue: 12 December 2003
Signatory: Erin Holland Deputy Commissioner of Taxation
Registration number: F2005B03114
Registration date: 14 October 2005


I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary the amount required to be withheld to an amount equal to twenty (20) percent of the payment, where the payment is: • 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. | • 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. | I made this variation of the amount required to be withheld under the power contained in section 15-15 in Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation is effective for payments made from 1 January 2004. | 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. | (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.