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E-commerce and tax
Te tauhokohoko ā-rorohiko me te tāke

Example D

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

Non-resident operates a business via a website in New Zealand


An Australian book publisher sets up a website hosted by an ISP in New Zealand selling physical and digital books. The website is fully automated and only the delivery of physical books is carried out manually from its overseas base.

What is the business's tax liability?

As the website is hosted by an ISP, it does not constitute a permanent establishment in New Zealand in terms of the DTA between Australia and New Zealand. Therefore, the Australian business is not liable for New Zealand tax.