TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]

PART 5 - PAY AS YOU GO WITHHOLDING  

Division 5 - Withholding - payment for work or services  

REGULATION 44   SPECIFIED PAYMENTS (ACT S 12-60(2) OF SCHEDULE 1)  

44(1)  
For subsection 12-60(2) of Schedule 1 to the Act, payments of the following kinds are prescribed:


(a) payments for tutorial services that are provided to improve the education of Indigenous people and are financially supported (directly or indirectly) by the Commonwealth;


(b) payments for translation and interpretation services provided for the Translating and Interpreting Service (also known as TIS) conducted by the Department administered by the Minister administering the Migration Act 1958 ;


(c) payments made on or after 1 April 2002 under a contract to an individual engaged as a performing artist to perform in a promotional activity that is:


(i) conducted in the presence of an audience; or

(ii) intended to be communicated to an audience by print or electronic media; or

(iii) for a film or tape; or

(iv) for a television or radio broadcast;


(d) payments of green army allowance (within the meaning of the Social Security Act 1991 ).

44(2)  
In this regulation:

performing artist
includes a singer, dancer, actor, model or a similar individual who is engaged to use his or her intellectual, artistic, musical, physical or other personal skills, but does not include an individual who is engaged primarily because he or she is a sportsperson.

promotional activity
means an activity in which a person:


(a) endorses or promotes goods or services; or


(b) appears or participates in an advertisement.




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