Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) 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.
Examples: 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.
Note: For the amount to be withheld from the payment, see section 50.
(2) For the purposes of subsection (1), the activities may include giving a speech or a sports commentary.
Entertainment or sports activities
(3) For the purposes of subsection (1), entertainment or sports activities means the activities of:
(a) a performing artist or a sportsperson; or
(b) support staff relating to the activity.