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Guide to withholding obligations for payments to foreign residents working in the film industry

 
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This guide covers payments made to foreign residents participating in the film industry in Australia. It should be read in conjunction with Withholding from payments to foreign residents for entertainment or sports activities (NAT 10399).

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Payer and payee

The payer is the person or entity making a payment and the payee is the person or entity receiving a payment.

Which payments are subject to withholding?

Sections within Which payments are subject to withholding?

Last Modified: Monday, 5 September 2011
 
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