Commonwealth Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 2017 - REG 27

    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 ).