Document ID: chunk:federal_register_of_legislation:F2024L00664:schedule:3:p1
Version: federal_register_of_legislation:F2024L00664
Segment Type: schedule
Provision Reference: sch 3 (pt 1/5)
Character Range: 86235–88999

Schedule 3 – Tax table for actors, variety artists and other entertainers

This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA.

The amounts, formulas and procedures in this schedule were last updated on 1 July 2024.

Using this schedule

Use this schedule if you make payments to employees who are actors, variety artists or other entertainers who receive payments for their performances.

Do not use this schedule if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following:
    * conducted in the presence of an audience
    * intended to be communicated to an audience by print or electronic media
    * for a film or tape
    * for a television or radio broadcast.

For these types of payments, the Commissioner has varied the rate of withholding to 20% of the payment.

If you employ individuals under a working holiday makers visa, you must use Schedule 15 - Tax table for working holiday makers for all payments made to them, including lump sum payments.

For all other employees who are paid on a regular basis, use the applicable tax table at ato.gov.au.

Do not use this schedule for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding.

When using this schedule, do NOT withhold an amount for:
    * Higher Education Loan Program (HELP) debts
    * VET Student Loan (VSL) debts
    * Financial Supplement (FS) debts
    * Student Start-up Loan (SSL) debts, or
    * Australian Apprenticeship Support Loan (AASL) debts.

When using this schedule, do NOT adjust the withholding amount for an employee who is claiming a Medicare levy exemption or reduction. Medicare levy variations do not apply to this schedule.

Working out the withholding amount

The Withholding lookup tool and tables in this schedule are only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas in this schedule to calculate withholding amounts.

To work out the amount you need to withhold using the Withholding lookup tool:

   1. Input the employee's daily earnings (ignoring any cents) into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2.

  2.     If the employee has claimed any tax offsets, see the section 'Claiming tax offsets' in this schedule to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1.
Example:

An employee has claimed the tax-free threshold, earns $279.35 daily,