Taxation Administration Regulations 2017
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
unless the individual is engaged primarily because he or she is a sportsperson;
(ii) appears or participates in an advertisement;
(d) payments of green army allowance (within the meaning of the Social Security Act 1991 ).
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