INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 16A - Abnormal income of artists, composers, inventors, performers, production associates, sportspersons and writers  

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History

Div 16A substituted by No 138 of 1987.

Former Div 16A amended by No 108 of 1981, No 51 of 1973; and inserted by No 45 of 1953.

SECTION 158F  

158F   ACTIVITIES THAT DO NOT RESULT IN TAXPAYERS BEING TREATED AS ELIGIBLE PERSONS  
Without limiting the generality of an expression used in this Division, the following activities engaged in by a person do not result in the person being treated as an eligible person for the purposes of paragraphs 158H(1)(a), (b) and (c) :

(a) coaching or training competitors in sport;

(b) umpiring or refereeing sport;

(c) administering sport;

(d) being a member of the pit crew in motor sport;

(e) being a theatrical or sports entrepreneur;

(f) owning or training animals.

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