Taxation Administration Amendment Regulations 2001 (No. 2) (Cth)

Taxation Administration Amendment Regulations 2001 (No. 2)1

Statutory Rules 2001 No. 3542

I, PETER JOHN HOLLINGWORTH, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Taxation Administration Act 1953.

Dated 20 December 2001

PETER HOLLINGWORTH

Governor-General

By His Excellency’s Command

HELEN COONAN

Minister for Revenue and Assistant Treasurer

1Name of Regulations

 These Regulations are the Taxation Administration Amendment Regulations 2001 (No. 2).

2Commencement

 These Regulations commence on gazettal.

3Amendment of Taxation Administration Regulations 1976

Schedule 1 amends the Taxation Administration Regulations 1976.

Schedule 1Amendments

(regulation 3)

  

[1]Paragraph 26 (1) (j)

omit

Income Tax Assessment Act 1936.

insert

Income Tax Assessment Act 1936;

[2]After paragraph 26 (1) (j)

insert

• (k)

  whether the individual wishes to have an amount withheld, by agreement between the individual and the entity, (in addition to any amount required to be withheld under the Act or these Regulations).

Note   An amount withheld because of the agreement mentioned in this paragraph is an amount withheld under Division 12 of Schedule 1 to the Act.

[3]Regulation 44

substitute

44Specified payments (Act s 12-60 (2) of Schedule 1)

• (1)

  For subsection 12-60 (2) of Schedule 1 to the Act, payments of the following kinds are prescribed:

  • (a)

    payments for tutorial services provided for the Aboriginal Tutorial Assistance Scheme (also known as ATAS) conducted by the Department of Education, Science and Training;

  • (b)

    payments for translation and interpretation services provided for the Translating and Interpreting Service (also known as TIS) conducted by the Department of Immigration and Multicultural and Indigenous Affairs;

  • (c)

    payments made on or after 1 April 2002 under a contract to an individual engaged as a performing artist to perform in a promotional activity that is:

    • (i)

      conducted in the presence of an audience; or

    • (ii)

      intended to be communicated to an audience by print or electronic media; or

    • (iii)

      for a film or tape; or

    • (iv)

      for a television or radio broadcast.

(2) In this regulation:

performing artist includes a singer, dancer, actor, model or a similar individual who is engaged to use his or her intellectual, artistic, musical, physical or other personal skills, but does not include an individual who is engaged primarily because he or she is a sportsperson.

promotional activity means an activity in which a person:

• (a)

  endorses or promotes goods or services; or

• (b)

  appears or participates in an advertisement.

Notes

1. These Regulations amend Statutory Rules 1976 No. 129, as amended by 1984 Nos. 407 and 415; 1989 No. 73; 1992 No. 317; 1993 No. 194; 1994 Nos. 55, 198 and 340; 1996 No. 347; 2000 Nos. 73, 109, 152 and 184; 2001 Nos. 164, 289 and 321.

2. Notified in the Commonwealth of Australia Gazette