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 • the entity has issued a payment summary, that complies with the form and content requirements of subdivision 16-C of Schedule 1 to the Taxation Administration Act 1953 , to the individual who is a performing artist at the time each individual payment is made to the individual throughout a financial year
Reference: Notice 10
Document type: Notice exempting a class of entities from giving an annual payment summary
Enabling act: Taxation Administration Act 1953
Date of issue: 21 February 2002
Signatory: Murray Crowe Assistant Commissioner of Taxation


I, Murray Boyd Crowe, Assistant Commissioner of Taxation, under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 exempt the class of entities outlined below from the requirement to issue an annual payment summary under section 16-155 of Schedule 1 to the Taxation Administration Act 1953 . This exemption only applies to payments subject to withholding under subsection 12-60(2) of Schedule 1 to the Taxation Administration Act 1953 of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976 . | This variation applies to payments made on or after 1 April 2002. | This exemption from providing an annual payment summary applies only to entities who are required under section 16-155 of Schedule 1 to the Taxation Administration Act 1953 to issue a payment summary to a recipient of a withholding payment under subsection 12-60(2) of Schedule 1 to the Taxation Administration Act 1953 of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976 where: • the payment is 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 • the entity has issued a payment summary, that complies with the form and content requirements of subdivision 16-C of Schedule 1 to the Taxation Administration Act 1953 , to the individual who is a performing artist at the time each individual payment is made to the individual throughout a financial year. | • the payment is 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 • the entity has issued a payment summary, that complies with the form and content requirements of subdivision 16-C of Schedule 1 to the Taxation Administration Act 1953 , to the individual who is a performing artist at the time each individual payment is made to the individual throughout a financial year. | (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 | Expressions referred to above under the heading "Class of cases" have the same meaning as in regulation 44 of Taxation Administration Regulations 1976 .