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).

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.

Income tax return Non-resident individual taxpayers 2000

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

Income tax return Non-resident individual taxpayers 2001

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

Income tax return Non-resident individual taxpayers 2002

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

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.

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.

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.

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.

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.

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.

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.

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.

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

You would use this form if you are a non-resident contractor and you are wishing to apply for relief from withholding tax.

Non-resident income tax return guide 2000

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.

Non-resident income tax return guide 2001

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.

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.

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.

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.

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.

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.

Non-resident income tax return guide 2008

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

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.

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.

Visitor's tax guide

This booklet explains tax obligations for people visiting New Zealand.