Public entertainers include:
- Stage, radio or television artistes (e.g. singers, dancers, actors) and musicians; and
- Athletes (all sportsmen in any sporting events or tournaments e.g. golfers, tennis players, horse jockeys, racing drivers, runners).
A public entertainer performing in Singapore can be exercising a profession, vocation or employment.
Those who work behind the scenes such as crew, choreographers, directors in the entertainment scene or horse trainers, coaches, personal trainers for sporting events will not be treated as public entertainers.
Residency of public entertainers
The public entertainer is treated as non-resident if he is in Singapore for less than 183 days in a calendar year.