'PAYG Withholding Variation: Variation of amount to be withheld from indigenous artists when an ABN is not provided'
Reference: Variation 41
Document type: PAYG Withholding Variation
Enabling act: Taxation Administration Act 1953
Date of issue: 9 March 2016
Signatory: Michael Ingersoll Deputy Commissioner of Taxation
Registration number: F2016L00358
Registration date: 21 March 2016
This legislative Instrument repeals the following legislative instrument: | This legislative instrument repeals legislative instrument: • PAYG Withholding Variation: Indigenous Artists - F2006B00477, registered on 6 March 2006.

• Legislative Instrument No. F2006B00477 registered on 6 March 2006. | • section 15-15 of Schedule 1 to the Taxation Administration Act 1953, and • section 16-180 of Schedule 1 to the Taxation Administration Act 1953.

1. Name of instrument: This determination is the 'PAYG Withholding Variation: Variation of amount to be withheld from indigenous artists when an ABN is not provided'. | 2. Commencement: This instrument commences on 1 April 2016. | 3. Repealing of existing instrument: This legislative instrument repeals legislative instrument: • PAYG Withholding Variation: Indigenous Artists - F2006B00477, registered on 6 March 2006. • PAYG Withholding Variation: Indigenous Artists - F2006B00477, registered on 6 March 2006. | 4. Application: This instrument applies to payments made to indigenous artists for artistic works where the artist: • works or lives in zone A (ordinary or special) and • does not quote an Australian Business Number (ABN). • works or lives in zone A (ordinary or special) and • does not quote an Australian Business Number (ABN). Artistic works include the following: • Graphic work, photography, sculpture, painting or collage; • A work of artistic craftsmanship; and • The performance or presentation by a person, or the participation by a person in a musical performance, play, dance, entertainment, display, exhibition or similar activity of a cultural nature. • Graphic work, photography, sculpture, painting or collage; • A work of artistic craftsmanship; and • The performance or presentation by a person, or the participation by a person in a musical performance, play, dance, entertainment, display, exhibition or similar activity of a cultural nature. | 5. Amount to be withheld: The amount to be withheld from payments covered by this instrument has been varied to nil. | 6. Payment summaries: An entity is exempted under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 from the requirement to issue payment summaries under section 16-167 of Schedule 1 for payments that are covered by this instrument.