TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]

PART 5 - PAY AS YOU GO WITHHOLDING  

Division 6 - Withholding - payments to foreign residents etc  

REGULATION 44B   ENTERTAINMENT OR SPORTS ACTIVITIES  

44B(1)  
For paragraph 12-315(1)(b) of Schedule 1 to the Act, payment to an entity for entertainment or sports activities is prescribed.

Examples of payments

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.

44B(2)  
For subregulation (1), the activities may include giving a speech or a sports commentary.

44B(3)  
For subsection 15-10(2) of Schedule 1 to the Act, the amount to be withheld from a payment mentioned in subregulation (1) is:


(a) if the entity is a company - the amount worked out by applying to the payment the rates mentioned in section 23 of the Income Tax Rates Act 1986 ; or


(b) if the entity is an individual - the amount worked out by applying to the payment the rates mentioned in Part II of Schedule 7 of the Income Tax Rates Act 1986 .

44B(4)  
In this regulation:

entertainment or sports activities
means the activities of:


(a) a performing artist or a sportsperson within the meaning given by section 405-25 of the Income Tax Assessment Act 1997 ; or


(b) support staff relating to the activity, including:


(i) bodyguard;

(ii) choreographer;

(iii) coach;

(iv) costume designer;

(v) director;

(vi) director of photography;

(vii) doctor;

(viii) film editor;

(ix) hairdresser;

(x) musical director;

(xi) personal trainer;

(xii) physiotherapist;

(xiii) producer;

(xiv) production designer;

(xv) set designer;

(xvi) sports psychologist;

(xvii) the provider of any other similar services.




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