Private ruling: Payment to Event Coordinator
Date of advice: 12 January 2017
Published: June 2017
Ruling period: Income years ended 30 June 20AA to 30 June 20BB
Date scheme commenced: March 201X

Ruling: Q1: Is the person, as the event co-ordinator, a volunteer of the incorporation? | A1: Yes. | Q2: Is payment of the $A to the person, as the event co-ordinator, subject to PAYG Withholding? | A2: No.

Relevant facts and circumstances: The person is volunteering their time to co-ordinate event(s) for the incorporation without any expectation of monetary reward. There is no contractual obligation for remuneration. The person is not providing the services as an employee, carrying on a business or being paid any amount to compensate for the loss of other income. The incorporation has no legal obligation to make any payment to the person. It provides $A to the person as a thank you gift for their volunteering services. The person is employed by another separate entity and receiving employment income. The person has never carried on any business of event co-ordination or management at any time.

Relevant legislative provisions: Income Tax Assessment Act 1997 | Taxation Administration Act 1953 Issue 1 | Question 1

Reasons for decision: Detailed Reasoning - Reasons for decision: On the facts, payment of $A is not assessable income and not exempt income to the person, the incorporation is not required to withhold from the payment of $A to the person as a volunteer.

On the facts, the person enters into the services of co-ordinating event(s) of their own free will; they are not an employee or independent contractor of the incorporation, they are a volunteer of the incorporation.