Income tax: is a salaried newsreader who presents news bulletins on television or radio a 'performer' for the purposes of Division 16A of the Income Tax Assessment Act 1936 (the Act)?

Yes. A salaried newsreader who presents news bulletins on television or radio is a 'performer' for the purposes of Division 16A of the Act.

The term 'performer' is defined by Subsection 158B(1) of the Act. Under the first limb of the definition, a 'performer' (commonly referred to in the entertainment industry as a performing artist) means a person who performs or presents music, a play, dance, an entertainment, an address, a display, a promotional activity, an exhibition, or any similar activity in the presence of an audience. Under the second limb of the definition, a 'performer' means a person who performs or appears on film, tape, disc or on television or radio.

A salaried newsreader who reads news bulletins on television or radio is not, in general, engaged in activities within the performing arts field specified in the first limb of the definition of 'performer'. However, the fact that such a person performs in television or radio broadcasts is sufficient to bring him/her within the second limb of the definition of 'performer'.