Taxation Administration Regulations 2017

PART 3 - INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)  

Division 2 - Pay as you go (PAYG) withholding - Payments from which amounts must be withheld  

Subdivision A - Payments for work or services  

SECTION 27  

27   PAYMENT UNDER LABOUR HIRE ARRANGEMENT, OR SPECIFIED BY REGULATIONS  
For the purposes of subsection 12-60(2) in Schedule 1 to the Act, payments of the following kinds are prescribed:

(a) payments for tutorial services that are provided to improve the education of Indigenous people and are financially supported (directly or indirectly) by the Commonwealth;

(b) payments for translation and interpretation services provided for the Translating and Interpreting Service (also known as TIS) conducted by the Department administered by the Minister administering the Migration Act 1958 ;

(c) payments under a contract to an individual engaged as a performing artist to perform in an activity in which the individual:

(i) endorses or promotes goods or services; or

(ii) appears or participates in an advertisement;

unless the individual is engaged primarily because he or she is a sportsperson;

(d) payments of green army allowance (within the meaning of the Social Security Act 1991 ).