Forms for Tax Agents starting with: N
Non-resident income tax return guide 2002 IR3NRG
About this guide
This guide is designed to assist non-residents in completing their income tax return, the IR3NR, and will assist in determining who qualifies as a non-resident for taxation purposes.
Adobe Acrobat PDF | 236kb | 53 pages
When to use this guide
You will need to complete an IR3NR if you were a non-resident for the full year and you received income from New Zealand, such as:
- Interest, dividends or royalties
- rents
- self-employment
- salary or wages earned while personally present in New Zealand
- directors’ fees for services performed in New Zealand
- income from an estate, trust or partnership
- superannuation for past services in New Zealand (this may be exempt if subject to a double taxation agreement).
What you will need