Division 5 - Withholding - payment for work or services  


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 ).

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.


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.