In the context of regulation 5(1)(f) of the Workers Rehabilitation and Compensation (Claims and Registration) Regulations 1999 (SA), 'materials' refers to consumable items on which a worker works and which are consumed or transformed by the work, not to durable items such as tools, plant or equipment with which the worker performs labour. Costumes, music equipment, CDs, laptops and similar items supplied by entertainers are tools, plant or equipment, not materials, and their value does not count toward the $50 materials threshold that would exclude performers from deemed worker status.
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