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E-commerce and tax
Te tauhokohoko a-rorohiko me te take

E-commerce and income tax

This section provides a broad understanding of how the current income tax law and principles apply to taxing income from e-commerce. The examples of common e-commerce and income tax transactions may help you understand your situation better.

E-commerce and income tax

Find out about residency of companies, double taxation, royalties and NRWT (Non-resident withholding tax ), and e-commerce intermediaries and services.

Example A

A New Zealand business sets up a website hosted by an ISP in New Zealand.

Example B

A New Zealand business sets up a website hosted by an overseas ISP.

Example C

A New Zealand internet business using their own server located overseas.

Example D

A non-resident operates a business through a website in New Zealand.

 

 


Date published: 18 Nov 2004

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