Section Sch4-4 — Income Tax Act 2007

4 A payment for services connected with a non-resident entertainer providing or performing a Part F activity has a 0.20 rate of tax for each dollar of the payment, if the payment is— (a) to the non-resident entertainer: (b) to an agent of the non-resident entertainer: (c) to a person acting on behalf of the non-resident entertainer. Schedule 2 part F clause 4: amended (with effect on 1 April 2008), on 6 October 2009, by section 579(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).