• Which activities are considered entertainment or sport, construction, or casino gaming junket activities?

    Entertainment activities

    Entertainment activities include the activities of a performing artist using intellectual, artistic, musical, physical or other personal skills by performing or presenting for an audience. Examples include, but are not limited to:

    • acting
    • giving a musical performance
    • performing in a play
    • dancing
    • giving an address
    • involvement in a display.

    Sports activities include, but are not limited to:

    • athletics
    • team sports where team members are not employees (for example, cricket, rugby league, rugby union, soccer or netball)
    • individual sports (for example, golf, tennis, surfing)
    • other activities (for example, motor racing, cycling or horse racing).

    It may also apply to individuals who provide services through their own corporate identity.

    It may also apply to support staff in these industries, including:

    • coaches
    • managers
    • hairdressers
    • trainers
    • doctors.

    Construction or related activities

    Construction and related activities include activities associated with the constructions, installation and upgrading of buildings, plant and fixtures.

    Examples of constructions and related activities include, but are not limited to:

    • administration
    • assembly
    • design
    • commissioning and operation of facilities
    • engineering
    • costing
    • fabrication
    • installation
    • supervision and provision of personnel
    • supply of plant and equipment.

    Works include the construction, installation and upgrading of building, plant and fixtures.

    Examples of construction works include, but are not limited to:

    • dams
    • mine site development
    • natural resource infrastructure
    • pipeline works
    • railway or road works
    • residential building
    • resort development.

    Casino gaming junket activities

    The foreign resident withholding arrangement applies to payments for activities related to casino gaming junkets.

    Activities conducted may include, but are not limited to:

    • contracting with casinos
    • contracting with players
    • providing customer liaison services (for example, translating or interpreting)
    • payments include cash and non-cash benefits.

    Examples include, but are not limited to:

    • monetary payments
    • flights
    • accommodation
    • food and beverage.
      Last modified: 08 Nov 2016QC 18617