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04 Sep 07 Variation to the rate of withholding in entertainment industry

On 30 August 2007, "Taxation Administration Act - Variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment activities" was made by Erin Holland, Deputy Commissioner of Taxation. It was registered on the Federal Register of Legislative Instruments on 3 September 2007 as Legislative Instrument F2007L03532.

The instrument is a notice removing the requirement to withhold amounts from payments made to foreign resident support staff involved in entertainment activities, where those support staff are normally resident in countries which have an international tax agreement with Australia. The instrument is made pursuant to s 15-15 of Schedule 1 to the Taxation Administration Act 1953.

For a copy of the instrument, go here

For a copy of the Explanatory Material, click on ES/Supp Material

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