Taxation Administration Regulations 2017

PART 3 - INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)  

Division 2 - Pay as you go (PAYG) withholding - Payments from which amounts must be withheld  

Subdivision C - Payments to foreign residents  

SECTION 32   KINDS OF PAYMENTS - ENTERTAINMENT OR SPORTS ACTIVITIES  

32(1)    
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.

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.