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Edited version of your written advice
Authorisation Number: 1051178304796
Date of advice: 12 January 2017
Ruling
Subject: Payment to Event Coordinator
Issue 1
Question 1
Is the person, as the event co-ordinator, a volunteer of the incorporation?
Answer
Yes.
Question 2
Is payment of the $A to the person, as the event co-ordinator, subject to PAYG Withholding?
Answer
No.
This ruling applies for the following periods:
Income years ended 30 June 20AA to 30 June 20BB
The scheme commences on:
March 201X
Relevant facts and circumstances
The person is volunteering their time to co-ordinate event(s) for the incorporation without any expectation of monetary reward.
There is no contractual obligation for remuneration. The person is not providing the services as an employee, carrying on a business or being paid any amount to compensate for the loss of other income.
The incorporation has no legal obligation to make any payment to the person. It provides $A to the person as a thank you gift for their volunteering services.
The person is employed by another separate entity and receiving employment income.
The person has never carried on any business of event co-ordination or management at any time.
Relevant legislative provisions
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Issue 1
Question 1
Reasons for decision
On the facts, the person enters into the services of co-ordinating event(s) of their own free will; they are not an employee or independent contractor of the incorporation, they are a volunteer of the incorporation.
Question 2
Reasons for decision
On the facts, payment of $A is not assessable income and not exempt income to the person, the incorporation is not required to withhold from the payment of $A to the person as a volunteer.