Section CW 20 — Income Tax Act 2007: Amounts derived by visiting entertainers including sportspersons

CW 20 Amounts derived by visiting entertainers including sportspersons Exempt income: cultural activities (1) Income that a non-resident entertainer derives from carrying out their activity or performance in New Zealand during a visit is exempt income if— (a) the activity or performance occurs under a cultural programme of the New Zealand government or an overseas government; or (b) the activity or performance occurs under a cultural programme wholly or partly sponsored by the New Zealand government or an overseas government; or (c) the activity or performance occurs as part of a programme of an overseas foundation, trust, or other organisation that— (i) exists wholly or partly to promote cultural activity; and (ii) is not carried on for the private pecuniary profit of any member, proprietor, or shareholder. Exempt income: sporting activities (2) Income that a non-resident entertainer derives from carrying out an activity or performance that relates to a game or sport in New Zealand during a visit is exempt income if the participants are the official representatives of a body that administers the game or sport in an overseas country. Exempt income: employer of non-resident entertainer (3) If income derived from an activity or performance of a non-resident entertainer would be exempt income under this section if derived by the non-resident entertainer, that amount is exempt income if derived by a person who— (a) provides the services of the non-resident entertainer during the visit to New Zealand; and (b) is 1 of the following: (i) the entertainer’s employer; or (ii) a company of which the entertainer is an officer; or (iii) a firm of which the entertainer is a principal. Meaning of non-resident entertainer (4) In this section, non-resident entertainer means a non-resident person, as defined in subpart YD (Residence and source in New Zealand), who carries out an activity or performance in connection with— (a) a solo or group performance by actors, comperes, dancers, entertainers, musicians, singers, or other artists, whether for cultural, educational, entertainment, religious, or other purposes; or (b) lectures, speeches, or talks for any purpose; or (c) a sporting event or sporting competition of any nature. Defined in this Act: amount , company , employer , exempt income , income , New Zealand , non-resident , non-resident entertainer , Compare: 2004 No 35 s CW 16