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Easysmb
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Hi Paranda,
Here are some general information only.
ATO has specific withholding requirements for contracted artist, agency has the obligation to withhold tax, 20%, unless there are variation notice from ATO. Here are details at ATO.
https://www.ato.gov.au/Business/PAYG-withholding/In-detail/Specialised-industry-topics/PAYG-withholding—performing-artists-and-promotional-activities/

At year end, artists will get payment summaries to report their own tax.

Generally, if artist is contracted, they are not required to quote ABN.

If artist is quoting ABN and sending tax invoices, then the relationship is different, it is more like a business relationship, but not contracted with agency.

The two scenarios are different.

Good luck.