Taxation Administration Amendment Regulations 2001 (No. 2) (354 of 2001)

Schedule 1   Amendments

[3]   Regulation 44

substitute

44 Specified payments (Act s 12-60 (2) of Schedule 1)

(1) For subsection 12-60 (2) of Schedule 1 to the Act, payments of the following kinds are prescribed:

(a) payments for tutorial services provided for the Aboriginal Tutorial Assistance Scheme (also known as ATAS) conducted by the Department of Education, Science and Training;

(b) payments for translation and interpretation services provided for the Translating and Interpreting Service (also known as TIS) conducted by the Department of Immigration and Multicultural and Indigenous Affairs;

(c) payments made on or after 1 April 2002 under a contract to an individual engaged as a performing artist to perform in a promotional activity that is:

(i) conducted in the presence of an audience; or

(ii) intended to be communicated to an audience by print or electronic media; or

(iii) for a film or tape; or

(iv) for a television or radio broadcast.

(2) In this regulation:

performing artist includes a singer, dancer, actor, model or a similar individual who is engaged to use his or her intellectual, artistic, musical, physical or other personal skills, but does not include an individual who is engaged primarily because he or she is a sportsperson.

promotional activity means an activity in which a person:

(a) endorses or promotes goods or services; or

(b) appears or participates in an advertisement.