Femia Accountants

ATO Withholding Variations — New Updates

The Australian Taxation Office has registered new legislative instruments varying withholding requirements in specific circumstances.

🎨 Payments to Indigenous artists (no ABN)
A new instrument allows the withholding rate to be reduced to nil where:
• Payment is made to an Indigenous individual for artistic works
• The individual does not quote an ABN
• The individual lives or works in Zone A

⛪ Payments to religious practitioners
A separate instrument allows the withholding rate to be reduced to nil for certain payments made to religious practitioners, where eligibility requirements are met.

💡 Why this matters
These variations provide targeted relief from withholding obligations in specific cases — but eligibility criteria must be carefully met.

📊 Takeaway
If you make payments in these categories, it’s important to review whether the nil withholding variation applies correctly.
📩 If you're unsure how these rules apply to your situation, reach out.

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