Draft Taxation Determination
TD 94/D74
Income tax: is a salaried newsreader who presents news bulletins on television or radio a 'performer' for the purposes of Division 16A of the Income Tax Assessment Act 1936 (the Act)?
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FOI status:
draft only - for commentPreamble
| Draft Taxation Determinations (TDs) present the preliminary, though considered, views of the ATO. Draft TDs may not be relied on; only final TDs are authoritative statements of the ATO. |
1. Yes. A salaried newsreader who presents news bulletins on television or radio is a 'performer' for the purposes of Division 16A of the Act.
2. The term 'performer' is defined by Subsection 158B(1) of the Act. Under the first limb of the definition, a 'performer' (commonly referred to in the entertainment industry as a performing artist) means a person who performs or presents music, a play, dance, an entertainment, an address, a display, a promotional activity, an exhibition, or any similar activity in the presence of an audience. Under the second limb of the definition, a 'performer' means a person who performs or appears on film, tape, disc or on television or radio.
3. A salaried newsreader who reads news bulletins on television or radio is not, in general, engaged in activities within the performing arts field specified in the first limb of the definition of 'performer'. However, the fact that such a person performs in television or radio broadcasts is sufficient to bring him/her within the second limb of the definition of 'performer'.
Example
Ms A is employed as a newsreader by a television station. Her duties involve the preparation of news stories for news bulletins and the reading of these and other news stories in on-air news broadcasts. Because Ms A's duties involve her appearance in television broadcasts, she is a 'performer' by virtue of the second limb of the definition of 'performer'.
Commissioner of Taxation
7 July 1994
References
ATO references:
NO
Related Rulings/Determinations:
TD 94/D74W
Subject References:
performer
newsreaders
television and radio broadcasts
income averaging
Legislative References:
ITAA Div 16A
ITAA 158B(1)
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