People with business related to Rugby World Cup 2011
If you're a non-resident, you are taxed on any income you receive from New Zealand while you're working here (through business or employment). If you're a non-resident who employs staff you're also required to make tax deductions from payments to New Zealand employees.
- If you're a non-resident employing staff
- GST rates in New Zealand
- You may need to register for GST
- Hospitality, tourism or entertainment
- Rental accommodation
- Māori hospitality and cultural experiences
- Income from illegal activities
If you're a non-resident employing staff
If you're employing staff and are a non-resident, you'll be required to make deductions, including PAYE, from payments to your New Zealand employees. You may also have to deduct tax from non-resident employees if they're in New Zealand for more than 92 days.
Find out more about businesses and employers.
If you're paying a non-resident contractor for their work, you may have to deduct tax from these payments and pay it to us.
GST rates in New Zealand
GST (goods and services tax) is a value-added tax on most goods and services in New Zealand (eg, running a restaurant or an electrician's services). The current GST rate is 15%.
You may have to pay GST to New Zealand Customs if you bring goods into New Zealand.
For more information see the New Zealand customs website.
You may need to register for GST
If your turnover is likely to be more than NZ$60,000 in any 12-month period, you may be required to register for GST and charge it on your taxable supplies. You can choose to register for GST if your turnover will be less than this .
When your taxable activity (eg, selling rugby jerseys) ends, if you are registered you must pay GST on the market value of any leftover goods.
Find out more about GST and how to register.
Hospitality, tourism or entertainment
If you're in the hospitality, tourism or entertainment business, you and your employees might expect to receive extra income such as tips during the Rugby World Cup 2011.
Find out about tax on extra income such as tips.
Employing extra staff
You might also be taking on extra staff.
Find out about your responsibilities to staff.
Decide whether your new staff are employees or self-employed.
Rental accommodation
Generally, any income you receive from renting out property will be liable for tax.
Find out more about rental income.
Māori hospitality and cultural experiences
If you're a Māori organisation offering hospitality and cultural events, you'll need to know about your tax responsibilities.
Read our factsheet Payments and gifts in the Māori community (IR278)
Or contact your Kaitakawaenga Māori.
Income from illegal activities
If you buy game tickets for resale or sell unauthorised merchandise that's illegal.
You'll still have to:
- pay tax on any income you receive, and
- you may have to register for GST.
Date published: 20 Dec 2010
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