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Non-resident entertainers are people who perform in public or in front of a camera as:

  • actors, entertainers, musicians, singers, dancers, comperes or other artists, whether alone or in a group
  • sportspeople and athletes in any sporting event or game
  • lecturers and speakers, whether on a casual or regular basis.

A non-resident entertainer can be an individual, company, partnership, trust or any other entity.

People who work behind the scenes, such as crew or directors, will be treated as contractors, not entertainers.

Non-resident entertainers and sportspeople

Double tax agreements (DTAs)