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IR 294May 2010

Visitors tax guideTax inormation or visitors to New Zealand

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IntroductionWeve written this guide to tell people who visit New Zealand about their tax

responsibilities.

The tax residence rules are dierent rom the New Zealand immigration

and residency rules. Weve used the words visitor, resident and non-

resident in this guide or New Zealand tax purposes only.

Part 1 summarises New Zealands major taxes and explains how they apply to

New Zealand residents and visitors.

Part 2 is about dierent types o visitors to New Zealand, and explains the

taxes and exemptions that apply to them.

This guide isnt or people who are living overseas and earning income rom

New Zealand, or people who are considering immigrating to New Zealand.

For more inormation on these subjects, see either o the ollowing

publications:

New Zealand tax residence (IR 292)

Taxes and duties (IR 295)

The inormation in this booklet is based on tax laws current at the time o printing.

I New Zealand has a double tax agreement (DTA)see page 8with

your country, that agreement may override some o the rules explained in

this booklet. I you plan to earn income while you are in New Zealand

you may want to check the terms o the DTA with your country.

Note

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Contents

Introduction 1

www.ird.govt.nz 2

How to get our orms and guides 2

Part 1 Summary of New Zealand taxes 5Income tax 5

Who is a New Zealand resident? 5IRD numbers 7

Tax returns 7

Double tax agreements (DTAs) 8

Accident compensation 8

GST (goods and services tax) 8

NRWT (non-resident withholding tax) 10

Other taxes and duties 10

Part 2 Different types of visitors 11Tourists 11

Non-resident employees 12

Non-resident contractors 12

Non-resident entertainers and sportspeople 14

Experts and students visiting under an arrangement with the

New Zealand government 16

Teachers and students 17

Foreign consular and diplomatic sta 18

Workers in the horticulture and viticulture industries 18

Part 3 Services you might need 19Need to talk to us? 19

Calling rom overseas 21

Customer service quality monitoring 21

Privacy 22

I you have a complaint about our service 22Publications 23

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VISITORS TAX GUIDE4

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Part 1 Summary o New Zealand

taxesThe laws o New Zealand require people and organisations to pay taxes, which

the government uses to provide services.

Income taxThe ollowing inormation on income tax applies to people who are

New Zealand tax residents and visitors. Some visitors may qualiy orexemptionssee Part 2 o this guide. I you dont qualiy or an exemption

youll have to pay New Zealand income tax on your New Zealand income.

Who is a New Zealand tax resident?You are a tax resident in New Zealand i you:

areinNewZealandformorethan183daysinany12-monthperiod,or

haveanenduringrelationshipwithNewZealand.

You can read more about tax residency rules in our guide New Zealand tax

residence (IR 292).

What is taxable income?

In New Zealand, these types o income are all subject to income tax:

salary and wages

business and sel-employed income

most social security benets income rom investments

rental income

prot rom selling capital assets, in some circumstances (this does not

usually apply to personal assets sold)

income a New Zealand tax resident earns rom overseas.

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VISITORS TAX GUIDE6

New Zealand residents must pay income tax on their worldwide income, even

i they dont bring it into New Zealand. However, i their overseas income

already has tax deducted rom it overseas, they will generally be able to claima credit or this overseas tax against the New Zealand income tax on the

overseas income. The amount o credit they can claim is limited to the lesser

o the overseas tax paid or the New Zealand income tax payable on the

overseas income.

New Zealand doesnt have a capital gains tax, but prots rom selling some

assets can be taxable in some circumstances. For example, i you buy a property

with the rm intention o selling it to make a gain rom the increase in the

propertys value, the prot is likely to be taxable. However, i you buy a amilyhome, any prot rom the resale will most likely not be taxable. You can read

more detailed inormation in our publication Buying and selling residential

property (IR 313).

I you invest capital in New Zealand, the income (usually interest, dividends or

rent) rom the investment will be taxable.

There is no tax on cash or personal assets you bring into New Zealand.

The amount o tax you pay depends on how much you earn in a year. To ndout the income tax rates go to www.ird.govt.nz or call us on 0800 227 774.

You may be able to claim tax credits, which will reduce the overall amount o

tax you may have to pay i your total income is mainly rom salary, wages,

sel-employment or a benet. These are:

independentearnertaxcreditforNewZealandtaxresidentswhoseannual

net income* is between $24,000 $48,000

taxcreditsforincomeunder$9,880 taxcreditsforchildren.

I you are eligible you can claim tax credits in your tax return (i you are sel-

employed) or they will be already calculated on your personal tax summary (i

you are a salary or wage earner or receive a benet). I you are eligible or the

independent earner tax credit you need to let your employer know by selecting

either the ME or ME SL tax code on the Tax code declaration (IR 330) orm.

I you are a tax resident you can claim other tax credits or donations,

childcare or housekeeper, using a Tax credit claim (IR 526) orm. You will

need to attach receipts to claim a tax credit.

*Net income means your total income rom all sources less any allowable deductions orcurrent year losses (not including any losses brought orward).

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I your only income is rom your salary or wages (and you dont have any

allowable expenses, eg, income protection insurance) your net income will be

your annual salary or wages beore tax.

IRD numbersAny person, individual or business required to pay tax in New Zealand will

need to apply or an IRD number. Some entertainers and contractors dont

require IRD numberssee page 15.

I you havent had an individual New Zealand IRD number beore, you can

apply or one by lling in an IRD number application individual (IR 595) orm.

When applying or an IRD number youll have to go to an Inland Revenue

appointed verier with two specied identication documents. Just ollow the

instructions on the ront o the application orm.

To apply or an IRD number or a business, trust or other non-individual, ll in

an IRD number application non-individual (IR 596) orm.

I youve had a New Zealand IRD number beore, call us on 0800 227 774 to

check its still valid.

When you have your IRD number, please have it handy whenever you call us.

Tax returnsI youre a visitor to New Zealand, in most cases, the tax you pay is a nal tax

and no return is required. The tax deducted rom your salary or wages is called

PAYE (pay as you earn). Your employer pays PAYE to us on your behal. It

includes an Accident Compensation Corporation (ACC) earners levy. This

means i you have an accident and injure yoursel while youre in New Zealand,youll get medical and hospital treatment without having to pay all the costs.

I youre sel-employed, youre responsible or your own tax and will need to

le an Individual tax return (IR 3).

New Zealands tax year is rom 1 April to 31 March.

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VISITORS TAX GUIDE8

Double tax agreements (DTAs)You may be a tax resident in both New Zealand and another country.

This means youre resident in two countries under the tax laws o each o those

countries. I both countries tax their residents on worldwide income you could

be taxed twice on the same income.

Double tax agreements have been negotiated between New Zealand and many

other countries to decide which country has the rst or sole right to tax specic

types o income.

You can go to taxpolicy.ird.govt.nz/international/DTA to look at the latest list

o countries that have DTAs with New Zealand. Under the list o countries on

the homepage is a link to www.legislation.govt.nz with details on how to view

copies o DTAs with New Zealand.

Accident compensation

New Zealand has an accident insurance scheme designed to cover the costs o

all work and non-work accidents. The Accident Compensation Corporation

(ACC) administers this scheme.

Levies or cover are paid by employers and sel-employed people direct to ACC.

We collect employees levies on behal o ACC as part o the PAYE tax system.

GST (goods and services tax)GST is New Zealands main type o tax apart rom income tax. It is an

indirect tax, which businesses (including retailers) charge as part o the cost o

goods and services they supply. The current rate is 12.5%.

When a business buys goods or services rom its suppliers, it can claim a credit

or the GST the suppliers charge on these purchases. However, consumers

cant claim a deduction or GST in this way. The result o this is the nalconsumer o any product or service pays 12.5% GST on its cost.

For more inormation about DTAs contact our Non-resident Contractors

Teamsee page 20 or contact details.

Note

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GST is charged on almost all goods and services supplied in New Zealand.

The GST exceptions include rental o residential property, nancial services

such as mortgages, loans and investments and the sale o a business thatis capable o being carried on by the purchaser as a taxable activity (going

concern).

A visitor to New Zealand must pay GST on any goods or services bought here

in the same way as a New Zealand resident pays GST. There is no exemption

because the person is a visitor.

Goods exported rom New Zealand

When goods are exported rom New Zealand by a supplier, the supplycan be zero-rated (ie, GST is charged at 0%). For example, i a person in

New Zealand pays or goods and arranges or the supplier to export them,

the supply can be zero-rated, provided the goods are exported without the

purchaser taking possession o them in New Zealand. I the purchaser receives

the goods while they are still in New Zealand, then leaves the country with the

goods, GST must be charged at the normal 12.5%.

Suppliers who are licensed exporters (eg, some duty-ree shops) can arrange to

export goods or a purchaser and zero-rate the supply. The supplier can alsoarrange to deliver the goods to the purchaser at the departure airport, ater the

purchaser has passed through Customs on the way out o New Zealand. I the

goods are delivered to the Customs-controlled area o an airport and given to

a purchaser who has already been through Customs, this counts as an export,

and the supply is zero-rated.

Goods imported into New Zealand

When goods are imported into New Zealand or sale theyre liable or GST.New Zealand Customs collects GST on these goods.

For more inormation about GST on imported goods, call New Zealand

Customs on 0800 428 786.

Running a business in New Zealand

I youre running a business in New Zealand you may have to register or GST,

and charge GST on your sales or supplies. For more inormation, see our

booklet GST do you need to register? (IR 365).

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VISITORS TAX GUIDE10

NRWT (non-resident withholding tax)I youre a non-resident or income tax purposes, make sure you give your

overseas address to all the organisations in New Zealand you receive interest,

dividends and royalties rom. NRWT may be deducted rom this New Zealand

income beore you receive it. The rate o NRWT deducted depends on

whether New Zealand has a double tax agreement (DTA) with your country o

residence (see page 8), and the terms o that DTA.

Normally, your overseas country o residence will let you claim a credit or the

tax deducted rom your New Zealand income.

The rate o NRWT can vary according to the country you live in. The types oincome and the rates o NRWT are:

dividends 15% 30%

interest 10% 15%

royalties 10% 15%

Our Non-resident withholding tax (NRWT) rates and country codes (IR 290)

inormation sheet gives you the NRWT rates applying to countries we have a

DTA with.

I you have a joint account with a New Zealand resident or income tax, RWT

will be deducted rom the interest at the standard rate. You will need to le an

IR 3NR return to claim a reund.

I you have any urther questions about NRWT, contact the Non-resident

Centresee page 20 or details.

Other taxes and dutiesThere are a number o other types o taxes and duties in New Zealand. These

do not usually aect visitors who will either not pay them or pay them as part

o the cost o buying some goods. These taxes include tax on petrol, git duty

on sizeable gits and cheque duty. You can get more inormation about git

duty rom our Taxes and duties (IR 295) publication.

New Zealand does not have any separate social security deductions. These

types o benets are unded through normal income tax and other taxes

collected by government.

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Part 2 Dierent types o visitorsThis part explains how income tax applies to dierent visitors to New Zealand.

I youre a New Zealand resident or tax purposes, income tax will apply to

yousee pages 5 to 7 or details. I none o the ollowing types apply to you,

youll have to pay New Zealand income tax on your New Zealand income,

even i youre not a New Zealand tax resident. Youll also be liable or

accident compensation leviessee page 8.

I New Zealand has a DTA with your countrysee page 8that agreement

may override some o the ollowing rules. I you earn income while youre inNew Zealand you may want to check the terms o the DTA with your country.

GST applies to visitors and New Zealand residents in the same waysee pages 8

and 9.

TouristsA tourist will only become a New Zealand tax resident by being here or more

than 183 days in any 12-month period.

I youre not a New Zealand tax resident, any New Zealand interest, dividends

or royalties you earn while youre here will only have NRWT deductedsee

page 10.

Tourists have to pay GST on their New Zealand purchases. I tourists work

here, salary and wages earned are subject to New Zealand income tax. See the

ollowing section on non-resident employees.

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Non-resident employeesI youre not a New Zealand tax resident but you are employed here, your

wages or salary will be taxable in New Zealand, unless the ollowing

exemptions apply.

I your country has a DTA with New Zealand

Your employment income will generally be exempt rom New Zealand income

tax i all these conditions are met:

YoureinNewZealandfor183daysorlessinany12-monthperiodor

income year.

YouremployerisntresidentinNewZealandanddoesnthaveapermanent

establishment or xed base here.

YouremployercannotclaimataxdeductioninNewZealandforthecost

o your salary or wages.

Conditions vary between DTAs. Check your countrys DTA or more

inormationsee page 8.

I your country has no DTA with New Zealand

Your employment income will be exempt rom New Zealand income tax i all

these conditions are met:

YoureinNewZealandfor92daysorless.

YourNewZealandemploymentincomeistaxableinyourowncountry.

Theservicesyouperformareonbehalfofapersonwhoisnotresidentin

New Zealand.

Non-resident contractorsThis section applies to any non-resident individual who perorms services in

New Zealand as a sel-employed person. This also includes non-resident

companies receiving contract payments in New Zealand. It doesnt apply to

employees (see above) or to sportspeople or entertainers (see page 14).

Some individuals who come to New Zealand are shareholder-employees o

non-resident companies. Contract payments to the company will be subject to

tax unless they have an exemption certicate.

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Certifcate o exemption

I you come rom a country that has a DTA with New Zealand you may be

entitled to a reduction o tax i you have a current certicate o exemption ora zero-rated special tax rate certicate. To apply or an exemption you need

to complete a Non-resident contractors tax (NRCT) certifcate o exemption

application (IR 197) orm. Go to www.ird.govt.nz (keyword: ir197). For

inormation on exemptions, contact our Non-resident Contractors Teamsee

page 20.

Non-resident contractors tax

I youre under contract to complete an activity or service in New Zealand, thecontract payer must deduct non-resident contractors tax (NRCT) rom the

payments made to you under the terms o the contract. NRCT is deducted

at the rate o 15% i you have an IRD number and have completed a Tax

declaration code (IR 330) orm. I you dont supply an IRD number or an

IR 330, the rate increases to 20% or companies or 30% or individuals.

92-day rule

You dont have to apply or a certicate o exemption rom NRCT i either o

the ollowing conditions applies to you:

YoucomefromacountrythathasaDTAwithNewZealand,andyoure

eligible or total New Zealand tax relie under that agreement, and youre

present in New Zealand or a total o 92 days or less in any 12-month

period.

Thetotalcontractpaymentsyoureceiveasanon-residentcontractorfrom

all your payers is $15,000 or less in a 12-month period. This measure

doesnt remove any New Zealand tax the non-resident contractor mayhave, just the obligation on the payer to deduct tax at the time o payment.

I you get a certicate o exemption rom NRCT or the 92-day rule applies,

you wont have to le a tax return in New Zealand, but youll still have to

declare this New Zealand income in your country o residence.

Your tax obligations

NRCT is tax paid during the year to oset the total tax payable on your

annual income, which will be determined when you le a return at the end othe New Zealand tax year (31 March) or when you leave New Zealand.

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Special tax rate certifcate

Non-resident contractors with tax to pay in New Zealand can apply or a

special tax rate certicate i their prot is higher or lower than allowed orunder the tax rate or schedular payments.

Schedular payments are made to contractors involved in specied types o

work. A list o the activities and tax rates or schedular payments are on the

back o the Tax code declaration (IR 330) orm.

For inormation about special tax rate certicates and how to apply or one,

contact our Non-resident Contractors Teamsee page 20.

Tax credits

Youre entitled to claim any income tax paid in New Zealand as a tax credit in

your home country, subject to any legislative restrictions in your home country.

For urther inormation about your tax obligations as a non-resident

contractor please contact our Non-resident Contractors Team.

Accident compensation levies

As a sel-employed person youre liable or accident compensation levies onyour New Zealand income. For detailssee page 8.

Non-resident entertainers and sportspeopleNon-resident entertainers are those who perorm in public or in ront o a

camera.

For example:

actors,entertainers,musicians,singers,dancers,comperesorotherartists,whether alone or in a group

lecturersandspeakers,whetheronacasualorregularbasis.

A non-resident entertainer can be an individual, company, partnership, trust or

any other entity.

An example o a non-resident sportsperson is an athlete competing in any

sporting event or game.

I youre a person who works behind the scenes, eg, crew or directors, youd bea contractor, not an entertainer.

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Tax

I youre an entertainer or sportsperson perorming in New Zealand you must

pay tax o 20 cents in each dollar paid to you or any person on your behal.This is a ull and nal tax. You dont have to complete a tax return, although

you can i you want to claim expenses. Tax is payable even when payment to

you is made outside New Zealand.

I youre an entertainer, the person paying you will deduct tax rom your ees.

I the deduction isnt made, you become liable or the deduction.

IRD numbers

You only need an IRD number i you:

choosetocompleteandsendinataxreturn

areliablefordeductingtaxforotherentertainersyouemploy.

Exemptions

There are some situations where visitors can apply or a tax exemption.

The table below shows some examples.

Entertainers I youre an entertainer and you perorm:

in an event under a cultural programme o, or wholly

or partially sponsored by, any overseas government or

the Government o New Zealand; or

in New Zealand under a programme o a oreign non-

prot organisation that promotes a cultural activity.

Sportspeople I youre a sportsperson and represent the national body

that administers the game or sport in your home country.

United States

residents

I youre a US resident and you perorm in New Zealand

and receive ees not more than US$10,000 in our tax year.

I the ees paid, including reimbursements or expenses

incurred on their behal, are more than US$10,000 the

entire payment will be considered a schedular payment

which is subject to tax.

For more inormation on exemptions, contact our Non-resident EntertainersTeam, see page 20.

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GST (goods and services tax)

Generally, non-resident entertainers wont need to register or GST.

There are some exceptions. For example, you must register or GST i:

youmakesuppliesinNewZealandasasoletraderoronanadhocbasis,and

receive income in New Zealand over NZ$60,000 in any 12-month period

yousupplyservicestoanon-GSTregisteredpersonandyourfeesfor

services in New Zealand are over $60,000

youstayinNewZealandformorethan183daysinany12-monthperiod,

become a resident, and your income is over $60,000.

Non-resident Entertainers Team

The Non-resident Entertainers Team oversees tax compliance or large events

such as the Rugby World Cup and other international sports tournaments.

They have:

generalinformationfornon-residententertainers,promotersandagents

informationtohelpvisitingparticipants,ofcials,media,orthoseproviding

services such as sponsorship, entertainment, marketing or equipment.

For more help contact our Non-resident Entertainers Teamsee page 20.

Experts and students visiting under an arrangement withthe New Zealand governmentThis exemption applies to people who are perorming any o the ollowing

activities in New Zealand, under an arrangement with the New Zealand

government:

providing proessional or expert advice or assistance teaching or lecturing

making investigations

receiving education, training or experience.

These people are exempt rom paying New Zealand income tax i they have

the ollowing income:

payment or personal or proessional services carried out in New Zealand

on behal o an overseas employer, and/or any maintenance, allowance, scholarship or bursary received while in

New Zealand.

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I you qualiy or the above exemption, you must still pay New Zealand

income tax on any other New Zealand-sourced income, such as interest rom a

bank account.

Teachers and studentsMany o New Zealands double tax agreements (DTAs) exempt visiting teachers

and students rom income tax on their New Zealand income. The exact

conditions depend on whether or not there is an exemption in the DTA. Check

your countrys DTA or more inormationsee page 8. I there is no exemption

in the DTA, the rules under Non-resident employees on page 12 will apply.

Although a visiting teacher or student may be exempt rom New Zealand

income tax, i that person is paid by a New Zealand employer (such as the

New Zealand Ministry o Education), tax will oten still be deducted on a pay

as you earn (PAYE) basis. This is because the New Zealand employer cannot

be certain at the start o the visit how long the person will be here.

When the teacher or student leaves New Zealand, and they were here or lessthan the allowable time (which makes them exempt rom New Zealand income

tax), they can le a tax return here to get a reund o the PAYE tax deducted.

Fijian teacher in New Zealand

A teacher who is a Fijian resident visits New Zealand or less than two

years to teach here. The teacher is taxed in Fiji on the New Zealand

teaching income, so that income is not taxable in New Zealand. However,

the teacher must still pay tax in New Zealand on any other New Zealand-

earned income.

Example 1

Australian student in New Zealand

An Australian student visiting New Zealand receives payments rom

Australia to help with their maintenance and education. The student

doesnt have to pay New Zealand income tax on these payments, but they

are taxed here on any other New Zealand income which they earn.

Example 2

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Foreign consular and diplomatic staffOverseas diplomats arent liable or income tax on their diplomatic salaries or

any other income rom outside New Zealand.

But, any interest or dividends earned rom New Zealand are liable or tax in

these situations:

IfadiplomatisinNewZealandfor183daysorlessinany12-month

period, theyre not a New Zealand resident or tax purposes. Any interest

or dividends earned are subject to NRWT (non-resident withholding tax).

Ifthediplomatishereformorethan183daysinany12months,theyrea

New Zealand resident or tax purposes. Any interest or dividends earnedare subject to RWT.

Workers in the horticulture and viticulture industriesThe horticulture and viticulture industries oten have a shortage o local

workers. The Recognised Seasonal Employer (RSE) scheme acilitates the

temporary entry o additional workers rom overseas to plant, maintain,

harvest and pack crops or a limited period. The Department o Labour

administers the RSE scheme.

I youre a recognised seasonal worker under the RSE scheme you are a

non-resident or New Zealand tax purposes but will have to pay New Zealand

tax on your New Zealand income.

Your employer will deduct tax, including ACC levies, at a fat PAYE rate. You

wont have to pay any urther tax or have a reund to claim, and in most cases,

you wont have to le an end-o-year tax return.

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Part 3 Services you might need

Need to talk to us?Were here to take your call between 8 am and 8 pm Monday to Friday and

Saturday between 9 am and 1 pm. Remember to have your IRD number with

you when you call.

Personal tax enquiries

General tax, tax credits and reunds 0800 227 774

Working or Families Tax Credits and payments 0800 227 773Payment options 0800 227 771

Paid parental leave 0800 377 777

Child support (8 am to 6 pm Monday to Friday) 0800 221 221

Student loan 0800 377 778

Business tax enquiries

General tax, tax credits and reunds 0800 377 774

Employers 0800 377 772

GST 0800 377 776Large enterprises 0800 443 773

Mobile or international callers

Free calling doesnt apply to mobile phones or international calls or other tax

enquiries.

For direct dial numbers go to www.ird.govt.nz

Passwords individuals only

Want a password on your account to save you time when calling?

Personal tax customers 0800 227 774

Business tax customers 0800 377 778

Complaints Management Service

(8 am to 5 pm Monday to Friday) 0800 274 138

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Non-residents

Postal address Inland Revenue

Non-resident CentrePrivate Bag 1932

Dunedin

New Zealand

Telephone 64 3 951 2020

Monday to Friday 9 am to 4.30 pm

Fax 64 3 951 2216

Email [email protected]

Non-resident contractors


Non-resident Contractors Team

PO Box 2198

Wellington

New Zealand

Telephone 64 4 890 3056Monday to Friday 9 am to 4.30 pm

Fax 64 4 890 4510


Non-resident entertainers, sportspeople or speakers


Non-resident Entertainers Team

PO Box 5542Wellesley Street

Auckland 1141

New Zealand

Telephone 64 9 984 4329

Fax 64 9 984 3081


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Calling from overseasThis service is available seven days a week (anytime, except between 5 am and

6 am) or a range o sel-service options. Remember to have your IRD number

with you when you call.

For personal inormation, such as account balances, youll also need a personal

identication number (PIN). You can get a PIN by calling 64 4 978 0775 and

ollowing the step-by-step instructions.

Order publications and taxpacks 64 4 978 0767

Request a summary o earnings 64 4 978 0765

Request a personal tax summary 64 4 978 0770

Conrm a personal tax summary 64 4 978 0769

All other services 64 4 978 0775

Customer service quality monitoringAs part o our commitment to providing you with a quality service, we record

all phone calls to and rom our contact centres. Find out more about this

policy or how to access your recorded inormation at www.ird.govt.nz

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PrivacyMeeting your tax obligations means giving us accurate inormation so we can

assess your liabilities or your entitlements under the Acts we administer. We

may charge penalties i you dont.

We may also exchange inormation about you with:

some government agencies

another country, i we have an inormation supply agreement with them

Statistics New Zealand (or statistical purposes only).

I you ask to see the personal inormation we hold about you, well show youand correct any errors, unless we have a lawul reason not to. Call us on

0800 377 774 or more inormation. For ull details o our privacy policy go

to www.ird.govt.nz (keyword: privacy).

If you have a complaint about our serviceWere committed to providing you with a quality service. I theres a problem,

wed like to know about it and have the chance to x it. You can call the

sta member youve been dealing with or, i youre not satised, ask to speakwith their team leader/manager. I your complaint is still unresolved you

can contact our Complaints Management Service. For more inormation

go to www.ird.govt.nz or call us on 0800 274 138 between 8 am and 5 pm

weekdays.

I you disagree with how weve assessed your tax, you may need to ollow

a ormal disputes process. For more inormation, read our actsheet, I you

disagree with an assessment (IR 778).

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PublicationsThe ollowing publications will give you more inormation.

Buying and selling residential property (IR 313)

Conversion o overseas income to New Zealand currency (IR 270)

First-time employers guide (IR 333)

Git duty (IR 194)

GST do you need to register? (IR 365)

New Zealand tax residence (IR 292)

Rental income (IR 264)Sel-employed or an employee? (IR 336)

Taxes and duties (IR 295)

Taxpayer obligations, interest and penalties (IR 240)

Trusts and estates income tax rules (IR 288)

8/8/2019 ir294

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8/8/2019 ir294

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8/8/2019 ir294

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ir294

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