Impact of the Taxation system for Artists From Overseas

Pay As You Go (PAYG) legislation extends to any business selling in Australia. Therefore the business paying the overseas artist will have to withhold 48.5% of the payment unless the artist supplies an ABN or a "Statement by a Supplier". A copy of the Statement by a Supplier form can be downloaded from the ATO website.

The quickest way to get an ABN is from the ATO or Business Entry Point website.