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Non-resident income tax return guide 2007 IR3NRG
About this guide
This guide will help non-residents complete their income tax return - IR3NR, and help determine who qualifies as a non-resident for tax purposes. This guide is for the 2007 income year.
Adobe Acrobat PDF | 227kb | 54 pages
When to use this guide
Use this guide to find out who must send in an Income tax return - Non-resident individual taxpayers (IR3NR), how to go about declaring part year non-residency and for a general outline on how non-residents are taxed.
Fill in an IR3NR if you were a non-resident for the full year but you received income from New Zealand, such as:
- interest, dividends, taxable Maori authority distributions or royalties
- rents
- self-employment
- salary or wages earned while personally present in New Zealand
- directors' fees for services performed in New Zealand
- income from an estate, trust or partnership
- superannuation for past services in New Zealand (this may be exempt if subject to a double taxation agreement).
You’ll also need to file an IR3NR if you have losses or excess imputation credits carried forward from the previous year.
You probably won't have to fill in a return if your only income is from interest, dividends or royalties, and non-resident withholding tax was deducted at the correct rate.
What you will need
