Taxation Administration Regulations 2017
For the purposes of paragraph 12-315(1)(b) in Schedule 1 to the Act, a payment to an entity for entertainment or sports activities is prescribed.
Examples:
Appearance fees, award for player of the series, bonuses, endorsement fees, expense reimbursements, match payments, non-cash prizes, performance fees, preparation fees, prize money, promotional fees, sponsorship.
Note:
For the amount to be withheld from the payment, see section 50 .
32(2)
For the purposes of subsection (1), the activities may include giving a speech or a sports commentary.
Entertainment or sports activities
32(3)
For the purposes of subsection (1), entertainment or sports activities means the activities of:
(a) a performing artist or a sportsperson; or
(b) support staff relating to the activity.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
