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.
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’.
© Australian Trade Commission
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.