Examples Public Policy Ruling 1999/2

Example 3, 4 & 5

Example 3
The applicant travels to the USA to do concerts solely for one tour promoter. Some of these concerts are performed free of charge but some are performed for income. This tour and the applicant’s arrangements with the promoter would be regarded as one discrete promotional activity and would not assessed as a ‘free sample’ because income is received.

Example 4
The applicant travels to the USA only and self promotes its concert tour, that is, it makes its own arrangements, books its venues an promotes its concerts. Some of these concerts are free but some are performed with the applicant receiving the concert income. Austrade would assess this tour as one discrete promotional activity and would not assess it to be a ‘free sample’.

Example 5
Applicant travels to Singapore and performs for a fee which fails to cover the Singapore expenses. Without returning to Australia, it travels to Japan where it performs concerts for no charge (with no contras or offsets). The Japan leg expenses would be assessable as a ‘free samples’ expense. The Singapore expenses may be assessable under the loss-making promotional tours rules depending on whether Austrade assess the Singapore leg to be an approved promotional activity.