- Non-resident contractors
- Non-resident entertainers
- When am I considered a tax resident of New Zealand?
Non-resident contractors are independent persons, companies or other entities who perform services in New Zealand under contract.
If you are a non-resident contractor working in New Zealand you may be required to register for goods and services tax (GST). You can also register voluntarily if you carry on or intend to carry on a taxable activity.
Non-resident entertainers are people who perform in public or in front of a camera as:
- actors, entertainers, musicians, singers, dancers, comperes or other artists, whether alone or in a group
- sportspeople and athletes in any sporting event or game
- lecturers and speakers, whether on a casual or regular basis.
A non-resident entertainer can be an individual, company, partnership, trust or any other entity.
You are a tax resident in New Zealand if you:
- are in New Zealand for more than 183 days in any 12-month period, or
- have an "enduring relationship" with New Zealand.
Date published: 13 Oct 2011
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