PAYG Withholding Variation: Variation of amount to be withheld from Indigenous artists when an ABN is not provided (Cth)

Legislative Instrument

PAYG WITHHOLDING VARIATION: Variation of amount to be withheld from indigenous artists when an ABN is not provided

I, Michael Ingersoll, Deputy Commissioner of Taxation, make this determination under:

· section 15-15 of Schedule 1 to the Taxation Administration Act 1953, and

· section 16-180 of Schedule 1 of the Taxation Administration Act 1953.

Michael Ingersoll
Deputy Commissioner of Taxation
9 March 2016

1. Name of instrument

   This determination is the ‘PAYG Withholding Variation: Variation of amount to be withheld from indigenous artists when an ABN is not provided’.

1. Commencement

   This instrument commences on 1 April 2016.

1. Repealing of existing instrument

   This legislative instrument repeals legislative instrument:

   ·PAYG Withholding Variation: Indigenous Artists - F2006B00477, registered on 6 March 2006.

1. Application

   This instrument applies to payments made to indigenous artists for artistic works where the artist:

   ·works or lives in zone A (ordinary or special) and

   ·does not quote an Australian Business Number (ABN).

   Artistic works include the following:

   ·Graphic work, photography, sculpture, painting or collage;

   ·A work of artistic craftsmanship; and

   ·The performance or presentation by a person, or the participation by a person in a musical performance, play, dance, entertainment, display, exhibition or similar activity of a cultural nature.

1. Amount to be withheld

   The amount to be withheld from payments covered by this instrument has been varied to nil.

2. Payment summaries

   An entity is exempted under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 from the requirement to issue payment summaries under section 16-167 of Schedule 1 for payments that are covered by this instrument.