34. The principal Act is amended by inserting, immediately after section 45G, the following section:
—(1) Subject to subsection (2), section 45 shall apply in relation to the payment by any person to any public entertainer or his representative, not known to the person to be resident in Singapore, of any income derived from Singapore as a public entertainer on or after 1st January 2008 as that section applies to any interest paid by a person to another person not known to him to be resident in Singapore, and for the purpose of such application, any reference in that section to interest shall be construed as a reference to such payment.
(2) For the purpose of this section, the deduction of tax under section 45 shall be at the rate of 15%.
(3) In this section, “public entertainer” has the same meaning as in section 40A.”.