Taxation of income for an individual’s fame or image

This consultation process has now been completed.
Consultation Type
Consultation Paper

Key Documents

The Government is seeking comments from interested parties on its proposed approach to implementing the 2018-19 Budget measure: Tax Integrity — taxation of income for an individual's fame or image, which will apply from 1 July 2019. The measure aims to ensure that all remuneration (including payments and non-cash benefits) provided for the commercial exploitation of a person's fame or image will be included in the assessable income of that individual. The Government is committed to improving the integrity of the tax system by ensuring that high profile individuals are not able to take advantage of lower tax rates by licensing their fame or image to another entity.

Interested parties are invited to comment on the application and broad principles outlined in this consultation paper. Feedback received will feed into the development of legislation required to implement this measure, helping to ensure it operates appropriately and achieves its policy objectives.


No submissions are currently available.