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  • Performing artists

    A performing artist is:

    • a singer
    • a dancer
    • an actor (including extras)
    • a model
    • a musician or comedian, providing that they are endorsing or promoting goods or services, or appear in an advertisement
    • an individual who is no longer an active sportsperson but is engaged in promotional activities because of their sporting reputation
    • a similar individual who is engaged to use his or her intellectual, artistic, musical, physical or other personal skills.

    It should be noted a music group or band is usually a partnership for income tax purposes.

    Performing artists are not:

    • individuals engaged primarily because they are well known as currently active sportspersons
    • make-up artists, stylists and photographers who may help produce the promotional activity but are not regarded as performing
    • musicians and comedians who are performing but not endorsing or promoting goods.

    Example 1

    ABC Advertising Pty Ltd contracts with Zacharie who is a gold medallist sprinter who has retired from major sporting competitions but still competes in some local events. In this case, ABC Advertising Pty Ltd has contracted with Zacharie because of his reputation, rather than because he is an active sportsperson. Zacharie is not engaged primarily because he is a sportsperson and is considered to be engaged in promotional activities as a performing artist. Therefore ABC Avertising Pty Ltd must withhold an amount from any payment made to Zacharie.

    End of example
      Last modified: 14 Mar 2018QC 16528