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Sportspersons and entertainers essentials
  
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The information provided here is applicable to resident and non-resident sportspersons and entertainers, including film and television personnel.
Are you a resident?
Who is a resident for Australian tax purposes?
Sportspersons & entertainers - Australian residents
Pay As You Go (PAYG)
Sportspersons & entertainers - Foreign residents
Doing business in Australia
Pay as You Go (PAYG)
Information for Australian payers, sponsors, and employers that engage foreign residents
Online tax file number application for permanent migrants or temporary visitors to Australia
Permanent migrants and temporary visitors to Australia, who are in Australia and have a visa that allows work rights or permanent migration, are able to apply for a TFN online any time.
Copies of documents - applicants outside Australia
This fact sheet provides information on the identification documents required for ABN/TFN/GST applicants who are applying from outside Australia.
Doing business in Australia - what you need to know
What you need to know about the way tax applies to income you receive from conducting business activities in Australia.
Proof of identity - for individuals and businesses resident outside Australia
You must provide certain documentation as evidence that you are carrying on the enterprise for which you are seeking GST registration. You may also be required to provide evidence of your identity. Information about what you must provide, and when you are required to provide it.
Foreign resident PAYG withholding - individual entities
Educational material in relation to the new withholding event - PAYG - foreign resident withholding (FRW) and how FRW affects non-residents receiving specific payments from Australian payers.
Foreign resident PAYG withholding - non-individual entities
This fact sheet provides information on the new withholding event - PAYG - foreign resident withholding (FRW) and how FRW affects non-residents receiving specific payments from Australian payers.
Foreign resident support staff working in the entertainment industry - Withholding may not be required
Withholding is no longer required from payments made to foreign resident support staff working in the entertainment industry if they are a resident of one of the countries with which Australia has a Double Tax Agreement.
PAYG foreign resident withholding variation 2013
This application form should be used by foreign resident payees to reduce their pay as you go (PAYG) withholding rate for the year ending 30 June 2013.
Tax file number - application or enquiry for individuals living outside Australia
Information for individuals living outside Australia about how to apply for a tax file number (NAT 2628).
Withholding for foreign cricket teams visiting Australia
Guide for withholding payments made to foreign cricket boards, players and their support staff.
Foreign resident support staff working in the entertainment industry - Withholding may not be required
Withholding is no longer required from payments made to foreign resident support staff working in the entertainment industry if they are a resident of one of the countries with which Australia has a Double Tax Agreement.
Foreign resident withholding (FRW) - who it affects
Foreign resident withholding requires payers to withhold on payments made to foreign residents for particular types of activities which are listed in regulations to the Taxation Administration Act 1953.
PAYG withholding for performing artists
This fact sheet discusses the withholding requirements, brought into effect 1 April 2002, covering payments made to performing artists by their agents, advertising agencies and advertisers.
PAYG Instalments for primary producers and special professionals
Explains payment options available to primary producers and special professionals.
Online tax file number application for permanent migrants or temporary visitors to Australia
Permanent migrants and temporary visitors to Australia, who are in Australia and have a visa that allows work rights or permanent migration, are able to apply for a TFN online any time.
Copies of documents - applicants outside Australia
This fact sheet provides information on the identification documents required for ABN/TFN/GST applicants who are applying from outside Australia.
Doing business in Australia - what you need to know
What you need to know about the way tax applies to income you receive from conducting business activities in Australia.
Proof of identity - for individuals and businesses resident outside Australia
You must provide certain documentation as evidence that you are carrying on the enterprise for which you are seeking GST registration. You may also be required to provide evidence of your identity. Information about what you must provide, and when you are required to provide it.
Foreign resident PAYG withholding - individual entities
Educational material in relation to the new withholding event - PAYG - foreign resident withholding (FRW) and how FRW affects non-residents receiving specific payments from Australian payers.
Foreign resident PAYG withholding - non-individual entities
This fact sheet provides information on the new withholding event - PAYG - foreign resident withholding (FRW) and how FRW affects non-residents receiving specific payments from Australian payers.
Foreign resident support staff working in the entertainment industry - Withholding may not be required
Withholding is no longer required from payments made to foreign resident support staff working in the entertainment industry if they are a resident of one of the countries with which Australia has a Double Tax Agreement.
Foreign resident withholding (FRW) - who it affects
Foreign resident withholding requires payers to withhold on payments made to foreign residents for particular types of activities which are listed in regulations to the Taxation Administration Act 1953.
PAYG foreign resident withholding variation 2013
This application form should be used by foreign resident payees to reduce their pay as you go (PAYG) withholding rate for the year ending 30 June 2013.
PAYG Instalments for primary producers and special professionals
Explains payment options available to primary producers and special professionals.
PAYG withholding for performing artists
This fact sheet discusses the withholding requirements, brought into effect 1 April 2002, covering payments made to performing artists by their agents, advertising agencies and advertisers.
Tax file number - application or enquiry for individuals living outside Australia
Information for individuals living outside Australia about how to apply for a tax file number (NAT 2628).
Withholding for foreign cricket teams visiting Australia
Guide for withholding payments made to foreign cricket boards, players and their support staff.
Your residency and your tax
What it means to be a resident of Australia for tax purposes.
Your residency and your tax
What it means to be a resident of Australia for tax purposes.
  
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