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Forms and guides
Kimihia he parongo mo

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Non residents forms and guides

Title and summary Number

Imputation

The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.

IR274

Income tax return Non-resident individual taxpayers 2002

Use this form to file your tax return if you were a non-resident for the full year but have earned income from New Zealand sources.

IR3NR

Income tax return Non-resident individual taxpayers 2003

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

IR3NR

Income tax return Non-resident individual taxpayers 2004

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

IR3NR

Income tax return Non-resident individual taxpayers 2005

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

IR3NR

Income tax return Non-resident individual taxpayers 2006

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

IR3NR

Income tax return: Non-resident individual taxpayers 2007

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2006 to 31 March 2007.

IR3NR

Income tax return: Non-resident individual taxpayers 2008

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2007 to 31 March 2008.

IR3NR

Income tax return: Non-resident individual taxpayers 2009

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2008 to 31 March 2009.

IR3NR

New Zealand tax residence guide

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the normal New Zealand immigration residency rules.

IR292

Non-resident contractors withholding tax (NRCWT) certificate of exemption application form

If you are a non-resident contractor, you may wish to apply for relief from withholding tax.

IR197

Non-resident income tax return guide 2002

This guide is designed to assist non-residents in completing their income tax return, the IR3NR, and will assist in determining who qualifies as a non-resident for taxation purposes.

IR3NRG

Non-resident income tax return guide 2003

This guide is designed to assist non-residents in completing their income tax return, the IR3NR, and will assist in determining who qualifies as a non-resident for taxation purposes.

IR3NRG

Non-resident income tax return guide 2004

This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.

IR3NRG

Non-resident income tax return guide 2005

This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.

IR3NRG

Non-resident income tax return guide 2006

This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.

IR3NRG

Non-resident income tax return guide 2008

This guide helps you fill in your IR3NR return for the year 2008 year.

IR3NRG

Non-resident withholding tax - payer's guide

A guide for people or institutions who pay interest, dividends or royalties to people who are not resident in New Zealand.

IR291

Putting your tax returns right

If you've made a mistake or filed an incorrect tax return, it's best to tell us about it before we find out in some other way. This guide will help you put your tax returns right.

IR280

Visitor's tax guide

This booklet explains tax responsibilities for people visiting New Zealand. The tax residence rules are different from the New Zealand immigration and residency rules.

IR294

Portfolio investment entity information for non-residents that invest in PIEs

This guide contains information for non-residents that invest in portfolio investment entity (PIEs).

IR858

Non-resident income tax return guide 2009

This guide helps you fill in your IR3NR return for the year 2009 year.

IR3NRG

Individual income tax return guide 2009

This guide helps you fill in your IR3 return for the 2009 year.

IR3G
 

 


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