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Foreign resident withholding - who it affects

How to pay foreign residents for activities listed in regulations to the Taxation Administration Act 1953.

Last updated 25 October 2016

This information will assist you if you pay foreign residents for the following activities:

  • for promoting or organising casino gaming junket arrangements
  • for entertainment and sports activities
  • under contracts for the construction, installation and upgrading of buildings, plant and fixtures and for associated activities.

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