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Conducting business through an agent

If you conduct your business through an agent in New Zealand then you may have tax requirements in New Zealand, depending on how you arrange the distribution of your products in New Zealand.

If in New Zealand, you ... then you have ... and you ...

sell products directly to the person/company at wholesale

an independent reseller

do not have to do anything as your agent is responsible for their own taxes.

pay solely on a commission basis when your products are sold

a commission agent*

must deduct withholding tax from the payments you make that agent.

pay a salary or wage from your organisation to the person

an employee*

must deduct PAYE from your employee's wages and pay it to us.

* If you have a commission agent or employee then you will need to complete:

  • an IRD number application - individual (IR595),or
  • an IRD number application - non-individual (IR596),and
  • an Employer registration (IR334) form.

 


Date published: 03 Dec 2007

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