No-ABN withholding rate
47%
TAA 1953 Sch 1 s12-190
Top marginal rate (incl. Medicare). Applies when no ABN is quoted and no Statement by Supplier is on file.
Performer payment compliance
ABN, no ABN, foreign resident or TFN — four answers and you have the right withholding rate, the right ATO form, and a citation back to the section of the Taxation Administration Act that imposes the obligation. Built for AU TVC producers paying talent.
Verified May 2026ATO TAA Sch 1 · Subdiv 12-FB · PAYG Sch 3
Decision tree · Step 1 of 4
Is the performer an Australian tax resident?
Tax residency, not citizenship. A foreign performer flown in for a one-week TVC is almost always a non-resident. A long-term Australian visa holder living and working here usually is.
De minimis per supply
A$75
TAA Sch 1 s12-190(4)(a)
Below this gross amount, no-ABN withholding does not apply and no Statement by Supplier is strictly required.
TPAR contractor threshold
A$20,000
TAA Sch 1 s396-55
Total annual payments to a single contractor in a TPAR-listed industry. TVC is not currently listed; adjacent industries are.
Foreign resident default rate
45%
TAA Sch 1 Subdiv 12-FB
Default withholding for foreign resident entertainers performing in Australia, of the gross fee.
Foreign promotional rate
15%
ATO Commissioner variation
Reduced rate for promotional activity. Apply for the variation in writing before withholding at this rate.
Super Guarantee FY25-26
12%
SGR 2005/1 §47
Performers engaged for ads/promotions are deemed employees for super even when invoicing through an ABN.
ATO forms checklist
Keep on file for at least five financial years.
- ATO page
Statement by a supplier (reason for not quoting an ABN)
NAT 3346
Used when a supplier under $75 (or otherwise exempt) doesn't quote an ABN. Keep on file — without it the payer must withhold 47% under TAA Sch 1 s12-190.
- ATO page
Tax file number declaration
NAT 3092
Performer completes when paid as an employee or under PAYG voluntary agreement. Tells the payer how much PAYG to withhold from each payment.
- ATO page
Voluntary agreement for PAYG withholding
NAT 2772
Used when a payer and an ABN-quoting contractor agree to apply PAYG withholding voluntarily (typically at the contractor's CIR or 20%).
- ATO page
PAYG payment summary — withholding where ABN not quoted
NAT 3283
Issued by the payer to a supplier who didn't quote an ABN, after withholding 47% from the payment.
- ATO page
Taxable Payments Annual Report
NAT 74109
Annual report a payer lodges with the ATO listing payments made to contractors in specified industries (incl. courier, cleaning, IT, road freight, security, building & construction). TVC producers don't currently report under the listed TPAR industries — but if you cross over (e.g. a building & construction division), check the rules.
- ATO page
Variation — foreign resident entertainer or sportsperson
ATO referral
Apply to the ATO to vary withholding from the default 45%. The Commissioner may vary to nil where fee per touring-party member ≤ A$10,000. Email SportEnt.MajorEvents@ato.gov.au.
Sources & further reading
Every dollar figure and percentage on this page is anchored to a published ATO instrument or section of the Taxation Administration Act 1953. Verify before invoicing.
TAA 1953 (Federal Register of Legislation)
Schedule 1 — PAYG withholding regime. s12-190 (no-ABN) and Subdiv 12-FB (foreign resident entertainers).
ATO — Statement by a supplier (NAT 3346)
Form and reasons-for-not-quoting-an-ABN guidance.
ATO — TFN declaration (NAT 3092)
Used by employee/PAYG-payee performers.
ATO — PAYG voluntary agreement (NAT 2772)
Optional remittance for ABN-quoting contractors.
ATO — PAYG payment summary (NAT 3283)
Issued where no ABN was quoted and 47% was withheld.
ATO — Foreign resident entertainer payments
Subdivision 12-FB withholding, Commissioner variations and treaty interaction.
ATO — Taxable Payments Annual Report
Listed industries, due date (28 August) and lodgement guidance.
ATO — Employee or contractor decision tool
The ATO's interactive tool for the employee/contractor characterisation.
Fair Work — Sham contracting
Indicators and penalties for misclassifying an employee as a contractor under the Fair Work Act 2009 s357.
ATO — Super Guarantee Ruling SGR 2005/1
Section 47 — performers engaged for advertisements or entertainment are deemed employees for SG.
ABR — Australian Business Register
Verify a supplier's ABN before paying. A cancelled ABN reads as no ABN under TAA s12-190.
ATO — PAYG withholding for non-resident entertainers (touring)
Variation to nil where fee per touring-party member is at most A$10,000.
Not legal advice. This tool encodes the published rules — your facts may shift the answer. Run unusual cases past your accountant or the ATO Early Engagement service before paying.
Next
Withholding sorted. Now confirm the workers' comp class for the shoot state.
Run the numbers
The withholding rate is half the answer. The other half is what the performer actually takes home.
Now you know whether to withhold 47%, 45%, 15% or apply PAYG Schedule 3 — feed the gross fee into the calculators and watch PAYG, agency commission and employer super resolve to a take-home figure you can read out on a call.