Section 45GA

Subject to subsections (2) and (2A), section 45 applies in relation to the payment by any person to any public entertainer or the public entertainer’s representative, not known to the person to be resident in Singapore, of any income derived from Singapore as a public entertainer on or after 1 January 2008 as that section applies to any interest paid by a person (X) to another person (Y) not known to X to be resident in Singapore and, for the purpose of such application, any reference in that section to interest is a reference to such payment.

For the purpose of this section and subject to subsection (2A), the deduction of tax under section 45 is at the rate of 15%.

For the purpose of this section, the deduction of tax under section 45 is at the rate of 10% of such income derived during the period from 22 February 2010 to 31 March 2022 (both dates inclusive).

In this section, “public entertainer” has the meaning given by section 40A.