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<h1>Exemption for cultural performances: GST relief applies when artist fees stay within the specified monetary threshold and limits.</h1> Exemptions apply to artist performances in folk or classical music, dance or theatre where consideration does not exceed a specified monetary threshold, excluding services as a brand ambassador. Admissions to museums, national parks, wildlife reserves, zoos and declared protected monuments are exempt without a monetary limit. Rights of admission to circuses, performances, award functions, concerts, pageants, musical events, sporting events and planetariums are exempt only when admission charges fall at or below a statutory per-person ceiling, with recognised sporting events limited to those organised by recognised sports bodies.
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