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Non-resident income tax return guide 2012 IR3NRG

(published June 2012)

About this guide

This guide helps you fill in your IR3NR return for the 2012 tax year.

PDF | 255kb | 44 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 declare part-year non-residency
  • 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 Māori 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