nil
Reference: Variation 37
Document type: Notice of variation
Enabling act: Taxation Administration Act 1953
Date of issue: 31 March 2014
Signatory: Steve Vesperman Deputy Commissioner of Taxation
Registration number: F2014L00379
Registration date: 3 April 2014


I, Steve Vesperman, Deputy Commissioner of Taxation, vary the amount required to be withheld as described below from withholding payments that are: • Covered by Paragraph 1 of Article 17, of the Australia and United States international tax agreement and • Within the class of cases described below. | • Covered by Paragraph 1 of Article 17, of the Australia and United States international tax agreement 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 Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | For payments covered by this variation I use the power contained in section 16-180 of Schedule 1 to the Taxation Administration Act 1953 to exempt the payer from providing a payment summary to the relevant payee. | Commencement | This instrument commences on the day after registration on the Federal Register of Legislative Instruments. | Class of cases | Any alienated personal services payment that is: • to entertainers and sport persons who are residents of the United States of America • to payments for entertainment and sports activities carried on in Australia • where the combined payments to the entertainer / sports person from such activities do not exceed US $10,000 or its equivalent in Australian dollars, for the year of income concerned. | • to entertainers and sport persons who are residents of the United States of America • to payments for entertainment and sports activities carried on in Australia • where the combined payments to the entertainer / sports person from such activities do not exceed US $10,000 or its equivalent in Australian dollars, for the year of income concerned. | Amount required to be withheld | The amount to be withheld from payments covered by this instrument is nil. | Variation to the requirement to issue a payment summary | Where no withholding has occurred from the payments made to a payee in a financial year as a result of this variation, the payer will not be required to issue a payment summary to the payee in respect of these withholding payments.