Taxation Administration Act - variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment activities 
Reference: OPS 2007/7
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 30 August 2007
Signatory: Erin Holland Deputy Commissioner of Taxation
Registration number: F2007L03532
Registration date: 3 September 2007


1. Name of Instrument: This instrument is the Taxation Administration Act - variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment activities . | 2 Commencement: This instrument commences on 14 September 2007. | 3 Purpose: This variation ensures that withholding is not required from payments made to foreign resident support staff from certain countries in relation to entertainment activities. As a result of the relevant international tax agreements these amounts will not be subject to income tax in Australia, in the circumstances described. | 4 Variation to the rate of withholding: This instrument varies to nil the amount required to be withheld from withholding payments which: • are covered by section 12-315 or 12-190 of Schedule 1 to the Taxation Administration Act 1953 • relate to entertainment activities carried on in Australia, and • are made to support staff (within the meaning of sub regulation 44B(4)(b) of the Taxation Administration Regulations 1976 ) who are: (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year. • are covered by section 12-315 or 12-190 of Schedule 1 to the Taxation Administration Act 1953 • relate to entertainment activities carried on in Australia, and • are made to support staff (within the meaning of sub regulation 44B(4)(b) of the Taxation Administration Regulations 1976 ) who are: (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year. (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year.