Section Sch4-7 — Income Tax Act 2007
Text of the provision Official document
7 In this part,— media contribution fee means fees or remuneration, paid to a contributor, that relate to a contribution for television, radio, theatre, stage, or printed media media production work means work or services that relate to television, videos, or films, if the work or services have the following nature: (a) on-set and off-set pre-production work or services: (b) on-set and off-set production work or services: (c) on-set and off-set post-production work or services modelling fee means fees or remuneration that relate to modelling, including a personal attendance for any promotional purpose, for photography, for supplying personal photographs, or for supplying personal endorsements or statements Part F activity means an activity or performance— (a) connected with— (i) a sporting event or competition: (ii) making speeches or giving lectures or talks for any purpose: (iii) acting, singing, playing music, dancing, or entertaining generally, for any purpose and whether alone or not; and (b) undertaken by a person who meets the requirements of any of the following paragraphs: (i) they are not fully or partly sponsored under a cultural programme of an overseas government or the Government of New Zealand: (ii) they are not an official representative of a body that administers a game or sport in an overseas country: (iii) they are not undertaking an activity or performance under a programme of a foundation, trust, or organisation outside New Zealand which exists for the promotion of a cultural activity and is not carried on for individual profit of the member or shareholder: (iv) if they are an employee, officer, or principal of a company, firm, or other person, includes the company, firm, or other person promotional appearance fee means fees or remuneration that relate to a personal attendance for exhibiting or demonstrating goods Schedule 2 part F clause 7 Part F activity : inserted (with effect on 1 April 2008), on 6 October 2009, by section 579(6) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 2 part F clause 7 schedular entertainment activities : repealed (with effect on 1 April 2008), on 6 October 2009, by section 579(7) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →