About your situation - non-residents and visitors
Depending on your tax residency status, different taxes may apply. As a tourist you will pay GST on your purchases. If you earn wages or a salary, income tax may apply. Withholding tax may apply to contractors, sportpeople, entertainers and performing artists visting New Zealand. Find out how you are affected if you are investing in a portfolio investment entity (PIE).
Child support
Child support is money paid by parents who are not living with their children to help financially support them. This site provides information and resources for paying parents, custodians and employers making deductions from employee payments.
E-commerce and tax
There are no separate provisions within the income tax laws that deal only with e-commerce. Where relevant, current tax laws and interpretations will be applied to e-commerce transactions. If business operations are carried out in New Zealand, income derived from those operations is usually said to be sourced in New Zealand and liable to tax here.
Non-resident contractors' tax (NRCT)*
This information provides a general explanation of the non-resident contractors' tax (NRCT)* rules, and how they apply to contract payments made to non-resident contractors for work carried out in New Zealand. *Formerly non-resident contractors withholding tax (NRCWT).
Non-resident withholding tax (NRWT)
If you are a New Zealand resident and you are paying interest, dividends or royalties to a non-resident - this section explains the rules for Non-resident withholding tax (NRWT) and the approved issuer levy.
Provisional tax
Provisional tax is not a separate tax but a way of paying your income tax as the income is received through the year. You pay instalments of income tax during the year, based on what you expect your tax bill to be. The amount of provisional tax you pay is then deducted from your tax bill at the end of the year. If you had income tax of $2,500 or more to pay at the end of any tax year you will have to pay provisional tax for the following year.
Screen production industry
Information for people involved in the screen production industry. It has been developed in consultation with the screen production industry to ensure that it is relevant to those working in this area.
Student loans
Inland Revenue administers the repayment of student loans. This section is a resource for people managing the repayment of a student loan and for students considering taking out a loan.
Unclaimed money
A list of people and organisations that Inland Revenue is holding unclaimed money for.
Did you know?
If you cease to have an enduring relationship with New Zealand and are away for more than 325 days you will be viewed as a non-resident for tax purposes. more ›
Date published: 16 Sep 2004
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