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Withholding from payments to foreign residents for casino gaming junket activities

 
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About this guide

This guide covers payments you make to foreign residents for arranging casino gaming junket activities.

If you engage a foreign resident as an employee, you must continue to withhold from those payments under the existing pay as you go (PAYG) withholding system.

If you are making dividend, interest or royalty payments to foreign residents, different withholding rules apply. Refer to the More information section of this guide for links to this information.

Last Modified: Wednesday, 5 May 2010
 
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