Document ID: chunk:federal_register_of_legislation:F2024L01123:clause:1_6
Version: federal_register_of_legislation:F2024L01123
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 3089–3626

6  Withholding variation
  The amount a payer must withhold from a withholding payment to a payee covered by paragraph (1) of Article 17 of the Australia and US international tax agreement is varied to nil, where:
 (a) the payee is an entertainer who is a resident of the US;
 (b) the payment is for activities the payee undertakes in Australia as an entertainer; and
 (c) the sum of all the payments described in paragraph 6(b) does not exceed 10,000 US dollars, or its equivalent in Australian dollars, for the income year concerned.