Documents numbered between 200 and 299
Taxes and duties guide IR295
(published October 2010)
About this guide
An introduction to New Zealand's tax system and the different types of taxes collected in New Zealand.
Adobe Acrobat PDF | 111kb | 26 pages
When to use this guide
If you’re a new resident or planning to immigrate to New Zealand, read this booklet for information on:
- the types of taxes and duties collected in New Zealand
- paying tax as a resident or non-resident for tax purposes (note: the tax residence rules are different from the normal New Zealand immigration and residency rules)
- Working for Families Tax Credits and child support - two social assistance programmes administered by Inland Revenue.
What you will need