Double tax agreements - the 183-day rule
This section explains implications of double tax agreements to employees in the context of non-resident contracts.
Accounting for tax on schedular payments
This section explains rules and regulations about NRCT deduction and payment.
Exemption and special tax rate certificates
This section introduces conditions and requirements for non-resident contractors to be qualified for non-resident contractors' tax (NRCT) exemption and special tax rate certificates.
The 92-day rule for employees
This section explains conditions for exemption from New Zealand NRCT under section CW 19(1) of the Income Tax Act 2007.
General information for non-resident contractors
Learn here the Assistance-Large Enterprise Non-Resident Contractors structure and contacts.
Background and legislation
This section provides background information about the rules and legislation relating to non-resident contractors' tax.
Types and definitions of contracts
This section explains a number of terms used in the Income Tax Regulations 1979 relating to contracts and contract services.
Non-resident contractors' tax - examples
Some tax examples for non-resident contractors who carry out work in New Zealand.
Non-resident contractor's tax obligations as an employer
This section explains the obligations of a non-resident contractor as an employer in deducting PAYE from any salary and wages paid to any employee present in New Zealand in the service of that non-resident contractor.
Applications and enquiries
This section provides information for non-resident contractors about application for certificates of exemption and contact details.
Date published: 24 Jun 2008
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