Commentary on Sections Overview Overview Section 14: Visiting performers: supplementary
98.This section sets out the regulation-making powers that are needed for the operation of section 13. It is based on sections 556 and 557 of ICTA.
99.Subsection (1) is a regulation-making power to deal with the consequences of including in the performer’s profits payments made to another person. It may be appropriate to allow a deduction for expenses incurred by another person (typically, but not necessarily, the person to whom the payments are made). And, if the payments are treated as receipts of the performer’s trade, they may be excluded from the calculation of the other person’s profits.
100.Section 556(5) of ICTA apparently means that the regulation-making power in section 556(3) of ICTA is itself capable of being disapplied by a regulation. This is illogical. So the reference to section 556(3) in section 556(5) of ICTA is not rewritten in this Act.
101.Subsection (2) is a regulation-making power to deal with calculation of the performer’s profits.