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This tax information is relevant to you if you are living in New Zealand, or travelling to or leaving New Zealand. It gives a broad overview of what you must do to pay tax and what you are entitled to receive from social support programmes.
Earning income

If you are earning income from salary and wages, investments, overseas earnings, as a self-employed contractor, or if you receive payments from a Maori authority, you have a number of tax responsibilities. Find out what these responsibilities are and how to meet them here.

As a parent

Inland Revenue deals with a number of issues that may affect you as a parent, including paid parental leave, Working for Families Tax Credits, child support, tax credits for working parents, and taxation of family trusts and property agreements.

As an ACC recipient

Find out about tax on personal service rehabilitation payments if you are an ACC client or caregiver.

As a student

If you are studying at a polytechnic, university, college of education, private training institution or wananga, this section has information for students about dealing with tax in New Zealand. Primary, intermediate or secondary school students may also find this information useful.

Facing financial difficulty and debt

During times when you may be experiencing financial difficulty or debt, if you feel that you may not be able to meet your obligations, please contact us as soon as possible. Learn more about the range of options available for paying amounts due.

When you are making losses

You will have a loss for tax purposes if your total deductible expenses are greater than your income. If you have a loss in a tax year you can use it to reduce your income in the next tax year, subject to certain conditions. Find out more about how to claim tax losses.

When you retire

When you retire there are a number of tax issues that can affect you and you may wish to nominate someone to act on your behalf.

Redundancy

If you’re made redundant you may be entitled to some financial support. Find out what you have to pay and what you can claim. Redundancy may mean you earn more, or less, than you would normally expect to in the financial year.

After a bereavement

This section has information for people who are finalising the tax and other financial affairs of someone who is deceased. If you are in this situation, please contact us as soon as you are able so we can help guide you through the process as smoothly as possible.

Travelling to and from New Zealand

If you are travelling overseas you may need to contact us before you go. If you are planning on being away from New Zealand for an extended period of time your tax residency status may change. This will affect for example student loan repayments and income tax.

As a Job Support Scheme participant

The Government has introduced a Job Support Scheme (formerly referred to as the 9 day fortnight) which is aimed at helping businesses keep workers. The scheme provides an allowance administered by Work and Income to supplement the income of workers who have accepted reduced hours to keep their jobs in the current economic climate.

Tax relief - extreme weather

Tax relief and income assistance is available to people affected by extreme weather, ie storms, floods, droughts etc). We have a range of measures to help depending on your personal circumstances.

 

 


Date published: 24 Nov 2004

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