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  • When should I withhold tax?

    Business that arrange for foreign gamblers to come to Australia for the purpose of gaming at casinos are generally known as casino gaming junket tour operators (JTO). You may make payments to them in the form of:

    • monetary payments, including a commission based on the gaming or losses of the people
    • incentives including:  
      • flights
      • accommodation
      • food and beverage
      • laundry, car hire or any other in-house services
       
    • non-cash benefits as a reward for bringing people to a casino to gamble.

    Services provided by JTOs include, but are not limited to:

    • contracting with casinos
    • contracting with players
    • recording player gambling statistics
    • credit and debt management
    • local funds management
    • casino settlement and liaison
    • repatriation of funds
    • providing customer liaison services (for example, translating and interpreting)
    • associated services such as arranging hotel accommodation, transportation and entertainment.

    In some circumstances, you may have to make payments to an agent on behalf of a foreign resident. You should withhold from payments you make to such an agent as though you were paying the foreign resident directly. This is the case even if the agent is an Australian resident.

      Last modified: 30 Jun 2017QC 17607