The workshop runs for five days. Alternatively, if a person is required to devise the program, arrange topics and timetable and provide materials etc. Whilst a registered business is a factor, it is the nature and terms of the engagement rather than the background circumstances of the person which decides the issue. A bona fide honorarium is not salary and wages, but in some cases can still be assessable income for the individual. However, if the amount paid is in fact a set fee paid according to a set scale as it is in this situation, then such a payment would be salary and wages and there is an obligation to deduct PAYE tax.
Income derived by a non-resident from sources wholly out of Australia is exempt income.
The source of remuneration under a normal contract of employment or a contract for service is the place where the duties or services are performed, not the place where payment might be made. On the other hand, if the artist is required to devise the program, arrange the material that he or she thinks should be covered, be available at times that he or she dictates and provide materials etc.