Treatment of income for non-resident public entertainer

Key requirements

For amounts due and payable from 1 November 2022, payer-provided airfare and accommodation are taxable regardless of engagement length. The former short-stay concessions are historical. Performer-incurred airfare and accommodation may be deductible under the specific conditions, including an overseas principal business, the same pre-existing activity and a trip solely for Singapore services. Revenue business transport can be deductible, while private food costs are not. Do not deduct expenses reimbursed by the payer again. Fees, prizes, bonuses and relevant non-cash benefits need classification. Use the current detailed rules where an older FAQ or example describes the withdrawn concession.