Reference: Variation 26
Document type: Pay as you go (PAYG) withholding
Enabling act: Taxation Administration Act 1953
Date of issue: 26 June 2003
Signatory: Megan Yong Assistant Commissioner of Taxation
Registration number: F2006B00477
Registration date: 11 May 2004


I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 ( TAA 1953 ), and • * within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 ( TAA 1953 ), and • * within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the TAA 1953 to meet the special circumstances of that class of cases. | This variation applies to payments made from 1 July 2003 to 30 June 2004. | Class of cases | Any payment to an indigenous artist for artistic works where the indigenous artist: (i) qualifies for a Special Zone A rebate, and (ii) does not quote an Australian Business Number (ABN) to the payer. | (i) qualifies for a Special Zone A rebate, and (ii) does not quote an Australian Business Number (ABN) to the payer.