Foreign resident withholding - who it affects

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.

Next steps

• Withholding from payments to foreign residents for casino gaming junket activities
• Withholding from payments to foreign residents for construction and related activities
• Withholding from payments to foreign residents for entertainment or sports activities

Foreign resident withholding requires payers to withhold on payments made to foreign residents for particular types of activities which are listed in regulations to the Taxation Administration Act 1953.