Document ID: chunk:federal_register_of_legislation:F2025C00013:reg:32
Version: federal_register_of_legislation:F2025C00013
Segment Type: reg
Provision Reference: reg 32
Character Range: 32811–33650

32  Kinds of payments—entertainment or sports activities
 (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.