International Tax Agreements Act 1953
SECTION 6B
CONVENTION WITH NEW ZEALAND
6B(1)
This section applies in relation to: (a) income described in paragraph 3 of Article 17 of the New Zealand convention, derived in respect of personal activities exercised by a sportsperson; and (b) income derived by an individual covered by subsection (4) in respect of a sportsperson, if that income is derived from providing services mentioned in paragraph (4)(a) to:
6B(2)
Subsection (3) applies in determining whether an individual was present in Australia on a particular day, for the purposes of determining whether the condition in subparagraph 2(a) of Article 14 of the New Zealand convention was met in relation to: (a) the 2020-21 year of income; or (b) the 2021-22 year of income.
6B(3)
Treat the individual as not being present in Australia on that day if it was impractical, because of measures or arrangements related to the coronavirus known as COVID-19, for the individual to leave Australia on that day and continue to: (a) exercise the personal activities mentioned in paragraph (1)(a) ; or (b) provide the services mentioned in paragraph (1)(b) .
6B(4)
This subsection covers, in respect of a sportsperson, an individual who: (a) provides any of the following services to the sportsperson or to a recognised team of which the sportsperson is a member:
6B(5)
In this section:
This section applies in relation to: (a) income described in paragraph 3 of Article 17 of the New Zealand convention, derived in respect of personal activities exercised by a sportsperson; and (b) income derived by an individual covered by subsection (4) in respect of a sportsperson, if that income is derived from providing services mentioned in paragraph (4)(a) to:
(i) the sportsperson in deriving income mentioned in paragraph (a) ; or
(ii) a recognised team regularly playing in a league competition (as described in paragraph 3 of Article 17 of the New Zealand convention) of which the sportsperson is a member.
6B(2)
Subsection (3) applies in determining whether an individual was present in Australia on a particular day, for the purposes of determining whether the condition in subparagraph 2(a) of Article 14 of the New Zealand convention was met in relation to: (a) the 2020-21 year of income; or (b) the 2021-22 year of income.
6B(3)
Treat the individual as not being present in Australia on that day if it was impractical, because of measures or arrangements related to the coronavirus known as COVID-19, for the individual to leave Australia on that day and continue to: (a) exercise the personal activities mentioned in paragraph (1)(a) ; or (b) provide the services mentioned in paragraph (1)(b) .
6B(4)
This subsection covers, in respect of a sportsperson, an individual who: (a) provides any of the following services to the sportsperson or to a recognised team of which the sportsperson is a member:
(i) services as a manager, coach, trainer, runner, physician or physiotherapist;
(ii) advertising or promotional services;
(b) is employed by a person that:
(iii) any other similar services; and
(i) employs the sportsperson; or
(ii) if a body corporate employs the sportsperson - is a related body corporate (within the meaning of the Corporations Act 2001 ) of that body corporate.
6B(5)
In this section:
recognised team
has the same meaning as in paragraph 3 of Article 17 of the New Zealand convention.
sportsperson
has the same meaning as in paragraph 3 of Article 17 of the New Zealand convention.
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