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Taxation of income for an individual’s fame or image

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.


You can submit responses to this consultation up until 31 January 2019.

Interested parties are invited to comment on this consultation.

While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.

Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

How to respond


Address written submissions to:

Individuals Tax Unit
Individuals and Indirect Tax Division
The Treasury
Langton Crescent

Enquiries Sparreboom +61 2 6263 2111