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COMMONWEALTHRegulation
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s 27

Payment under labour hire arrangement, or specified by regulations

In force
Part 3Income tax (Chapter 2 in Schedule 1 to the Act)
Division 2Pay as you go (PAYG) withholding—Payments from which amounts must be withheld
Subdivision APayments for work or services

27 Payment under labour hire arrangement, or specified by regulations

For the purposes of subsection 12‑60(2) in 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 under a contract to an individual engaged as a performing artist to perform in an activity in which the individual:

(i)

endorses or promotes goods or services; or

(ii)

appears or participates in an advertisement;

unless the individual is engaged primarily because he or she is a sportsperson;

(d)

payments of green army allowance (within the meaning of the Social Security Act 1991).

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