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We know tax can be a bit of a maze, especially for international participants, so we've put together this resource to help you understand Foreign Resident Withholding Tax and how to apply for a variation, ensuring a smoother experience with your festival earnings.

Contents

Understanding Foreign Resident Withholding Tax

If you're a performing artist or company touring your international show to Adelaide Fringe in 2026 and you're expecting to make an income, it's really important to be aware of Australia's tax rules for non-residents. As a Foreign Resident for tax purposes – generally meaning you don't ordinarily reside in Australia and aren't considered an Australian resident under tax law – the Australian Tax Office (ATO) may require us to withhold payments to you at the highest marginal rate, which is currently 47%.

This high withholding rate is primarily a safeguard for the ATO. Because you're not a resident taxpayer, it ensures that some tax is collected upfront on income earned in Australia, even if you won't be lodging a full Australian tax return at the end of the financial year. To avoid this significant upfront deduction from your earnings, a Foreign Resident Withholding Variation (FRWV) must be provided to Adelaide Fringe by our FRWV deadline (23rd January 2026).

What is Settlement?

When we talk about "settlement" in the context of the Fringe, we're referring to the payments you receive from your show's ticket sales. This is your income after the Adelaide Fringe Artist Inside Charge (5%) has been applied, plus any ticket splits or fees you've agreed upon with your venue, as per your Settlement during Registration. The Foreign Resident Withholding Tax would be deducted from this final amount before it reaches your bank account.

Applying for a Foreign Resident Withholding Variation

You have a couple of options when it comes to applying for a Foreign Resident Withholding Variation:

  • Applying directly to the ATO: You can apply to the Australian Tax Office yourself for an exemption or a varied withholding rate. If you choose this path, you'll need to download and complete their specific form. We've prepared this helpful guide to walk you through filling out this form.
  • Adelaide Fringe applying on your behalf: If you'd prefer, you can consent to Adelaide Fringe applying for the variation on your behalf. To do this, simply fill in the required fields on the Bank and Tax page within your AVR (Artist Venue Registration) portal. We will ask for your estimated income and expenses, along with your Australian arrival and departure dates, to assist with this application.

Important Considerations

It's crucial to understand that a Foreign Resident Withholding Variation (FRWV) does not mean you don't have to pay tax. What it does mean is that Adelaide Fringe is not required to withhold tax from your settlement at the highest rate. The main purpose of varying or reducing the rate of withholding is to ensure the amounts withheld during the income year best meet your end-of-year tax liability.

For example, you may wish to apply for a variation if you expect to have a significant amount of tax-deductible expenses in Australia, which would reduce your overall taxable income. However, for all detailed Australian taxation information, it's always best to contact your own Accountant or an Australian tax professional.

  • If you are earning less than $10,000 AUD, you can generally choose 0% as the required rate of withholding when applying for your variation.
  • If you are earning more than $10,000 AUD, we highly recommend consulting an accountant or tax professional to determine the appropriate withholding rate for your specific circumstances.

Keeping Good Records

Regardless of whether you apply for a withholding variation or not, it's always smart to keep meticulous records of all your income and expenses related to your Fringe season. This includes ticket sales, venue fees, travel costs, accommodation, marketing expenses, and any other relevant outgoings. Having these records well-organised will be invaluable should you need to file an Australian tax return or clarify your tax position with an accountant later on.

Summary

  • International artists may face a 47% withholding tax on Fringe earnings if a variation isn't in place.
  • Apply for a Foreign Resident Withholding Variation (FRWV) by 16 January 2026 to reduce or remove this upfront withholding.
  • You can apply directly to the ATO or consent for Adelaide Fringe to apply on your behalf via your AVR portal.
  • A FRWV affects withholding, not your overall tax liability, so always consider professional tax advice and keep thorough records.

Additional Resources