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"Taxation Administration Act 1953 - Pay as you go withholding - Variation to remove the requirement to withhold from payments for certain US resident entertainers and sport persons" was made on 31 March 2014 and registered on the Federal Register of Legislative Instruments on 3 April 2014 as Legislative Instrument 2013 No F2014L00379.

This instrument removes the requirement to withhold from the payments to entertainers and sportspersons who are residents in the United States when working in Australia in circumstances where no income tax is payable in Australia on the relevant income (that is, where the payments do not exceed US $10,000 or its equivalent in Australian dollars).

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.

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