Small Superannuation Accounts Act 1995

SCHEDULE  

Section 4

EMPLOYEES AND EMPLOYERS

8  

8   Performers and sportspersons etc.  
For the purposes of this Act:

(a) a person who is paid to perform or present, or to participate in the performance or presentation of:

(i) any music, play, dance, entertainment, sport, display or promotional activity; or

(ii) any similar activity involving the exercise of intellectual, artistic, musical, physical or other personal skills;

is an employee of the person liable to make the payment; and

(b) a person who is paid to provide services in connection with an activity referred to in paragraph (a) is an employee of the person liable to make the payment; and

(c) a person who is paid to perform services in, or in connection with, the making of any film, tape or disc or of any television or radio broadcast is an employee of the person liable to make the payment.