Division 6 - Withholding - payments to foreign residents etc  


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.

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

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 .

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.


Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.