The Taxation Administration Act 1953 – Pay as you go withholding – Variation to remove requirement to withhold from payments for certain US resident entertainers and sport persons was registered on Thur 3.4.2014. It ensures that withholding is not required from payments made to entertainers and sportspersons who are residents of the USA, when no income tax is payable in Australia due to the operation of the international tax agreement between Australia and the United States. The instrument commences on Fri 4.4.2014, and was made by the Commissioner pursuant to ss 15-15 and 16-180 of Sch 1 to the Taxation Administration Act 1953.

[LTN 64, 3/4/14]