If your Melbourne Fringe event is being paid to an international bank account, you are required to apply for a Foreign Resident Withholding Tax waiver.

This is general information only, and participants are encouraged to seek personalised tax advice from a registered accountant.

What is Foreign Resident Withholding Tax?

By law Melbourne Fringe are required to withhold tax from payments made to foreign residents. Entertainers and performers are specifically mentioned in the law, and it applies to all fees and even the box office income you earn while here. Depending on your circumstances the rate is between 25% and 32%.

BUT it’s straightforward to get a waiver.

A variation of the withholding rate to 0% will be granted where the ATO are satisfied a performer or act will have either no, or little tax to pay in Australia.

If what each foreign resident is earning while in Australia is $10,000 or less per touring party member (including support staff), a variation to 0% will usually be granted. When applying for a variation on this basis you should provide details of the nature of the costs to be paid by the performers. There is no need to provide a detailed budget for the visit.

In some instances, variations are granted where the foreign performer's fees exceed $10,000. Each case is considered by the ATO on its merits. Where fees exceed $10,000 per touring party member (including support staff), you will be required to provide a detailed budget for the individual act in the waiver application.

What you need to do:

Mid-August:

1. Fill out the FRWV Application pdf. You can download a blank copy to fill out HERE.
2. In Section C select: Entertainment or sports activities (More Info) -
   1. If you are from a country with a Tax Treaty, you may need to apply under that checkbox (ie. United States)
   2. If your reason for variation is ‘Tax deductible expenses’ (eg. gross projected income is under $10,000), attach an estimated income and expenses statement or budget, this should include details like flights, accommodation, participation fees etc. against projected box office income. If you are undertaking multiple activities (ie. more than just this Festival) your application and income and expenses statement should reflect the entirety of your trip
3. In Section F Melbourne Fringe’s information is:
   1. "Arms length” Yes.
   2. ABN: 41 006 125 515
   3. Address: Trades Hall, Lvl 1, Cnr Lygon & Victoria Sts, Carlton, Victoria, 3053
   4. Contact name: Oliver Lawrence
   5. Phone Number: +61 (03) 9660 9600
   6. [email protected]
4. You will then need to lodge the form with the Tax Office (more details HERE).

Once you’re in Australia:

1. Once you are in Australia - and not before - apply for an Australian Tax File Number at this link: **https://www.ato.gov.au/iar/#beforeStart**

It’s quick, easy and free.