Industry guidelines: Winemakers
Certificate of exemption (COE) from tax on schedular payments, formerly withholding payments (IR331)
Individuals, trusts, partnerships and companies are eligible to apply for a COE if they:
- are in business
- are subject to tax on schedular payments
- have a good record of filing returns and paying their tax on time, in New Zealand.
If a contractor has this exemption, you can make payments without deducting tax. It cannot be used to exempt an employee's salary or wages from PAYE deductions.
Request or renew a COE
To request a certificate of exemption, go to "Get it done online" or download and complete the Request a certificate of exemption from tax on schedular payments (IR332) form.
During January and February each year, we send renewal requests to all Certificate of exemption from tax on schedular payments (IR331) holders, who have certificates expiring at the end of March of that same year. If they choose to renew their certificate, we'll send the new one in time for the beginning of the tax year (1 April).
Changes to the certificates
COEs valid from 1 April 2007 are credit card-sized with a holographic covering, and may be issued for up to five tax years. We will determine the length of time based on your good tax record.
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From 1 April 2006, companies who are operating in the horticultural and viticultural industries are required to have tax deducted from schedular payments for work on or in connection with land used or intended to be used for horticulture, or viticulture (including the supply of labour), being work or services of the nature of any of the following:
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Date published: 02 Jul 2008
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