“Entertainer or sportsperson” definition of section 47A of ITA

For purposes of this Part –

 

(a)     ‘entertainer or sportsperson’ includes any person who for reward –

 

(i)      performs any activity as a theatre, motion picture, radio or television artiste or a musician;

 

(ii)     takes part in any type of sport; or

 

(iii)    takes part in any other activity which is usually regarded as of an entertainment character;