About this guide

IR1035 explains when entertainment activity is a business and the tax obligations for performers, bands and other entertainers.

Key points

Performance income is generally taxable. Venue owners may deduct tax as schedular payments, and performers may need IR330C, income records and an income tax return. Different rules can apply to non-resident entertainers.

Related forms and guides

• Payments made to entertainers (IR1036)
• Tax rate notification for contractors (IR330C)
• Employment information (IR348)

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