What are your obligations
- Non-resident contractors
- Non-resident entertainers
- When am I considered a tax resident of New Zealand?
Non-resident contractors
Non-resident contractors are independent persons, companies or other entities who perform services in New Zealand under contract.
Find out about your tax responsibilities if you are a non-resident contractor in New Zealand
Find out more about non-resident contractors
Non-resident contractors registering for GST
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.
Find out more about non-resident contractors registering for GST
Non-resident entertainers
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.
When am I considered a tax resident of New Zealand?
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.
Find out more about your personal tax residency status
Date published: 13 Oct 2011
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