Which activities are considered entertainment or sport, construction, or casino gaming junket activities?
Entertainment and sporting activities
Withholding applies to both individuals and groups in the sporting and entertainment industries. Examples include:
- theatre companies
- rock groups
- sporting teams (for example, cricket or soccer teams)
- individual sports people (for example, golf or tennis players)
- television commentators.
It may also apply to individuals who provide services through a company or other corporate identity.
Foreign residents who provide support in sports and entertainment industries may also be subject to foreign resident PAYG withholding. Examples include:
Withholding arrangements apply to payments made to a head contractor and subcontractors. Examples include payments made under contracts for the construction of:
- natural resource infrastructure
- shopping centres
- resort developments
- residential real estate.
It also applies to activities related to construction. Some examples include:
- commissioning of infrastructure
- training and support of personnel to operate it
- supervision during the initial phase of operation
- design and engineering
- repair and maintenance
- supply of plant and equipment
- transport, advisory services
- auxiliary services such as catering.
Casino gaming junket activities
Withholding applies to payments for activities related to casino gaming junkets. Some examples include:
- contracting with casinos
- contracting with players
- translating or interpreting services.
Payments may include cash and non-cash benefits. Some examples include:
- monetary payments
- flights and accommodation
- food and beverage.
Foreign resident withholding does not apply to you if you are engaged as an employee.