Commonwealth Numbered Regulations

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TAXATION ADMINISTRATION REGULATIONS 2017 (F2017L01227) - REG 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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