Taxation Administration Regulations 2017

For the purposes of paragraph 12‑315(1)(b) in Schedule 1 to the Act, a payment to an entity for entertainment or sports activities is prescribed.

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 the amount to be withheld from the payment, see section 50.

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

For the purposes of subsection (1), entertainment or sports activities means the activities of:

a performing artist or a sportsperson; or

support staff relating to the activity.