Taxing payments to an entertainer

Income tax Dates

MAY 7

AIM instalments are due if you have a March balance date.
MAY 7

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
MAY 28

AIM instalments are due if you file GST monthly and have a March balance date.

Not sure if you need to deduct tax when you pay a singer, actor, or other entertainer? Our 'guided help' article below helps you find out how the rules apply in your situation.

How do I deduct tax when paying an entertainer?

As a person hiring an entertainer, you need to determine whether you are responsible for deducting tax from your payments to the entertainer. For tax purposes, an entertainer is someone who performs in public or in front of a camera.