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Industry guidelines Ngā aratohu ahumahi

Non-resident entertainers

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.

Find out more about your obligations if you're a non-resident entertainer or a sportsperson