For individuals & families: Travelling to and from New Zealand
People leaving New Zealand for the long term
If you are leaving New Zealand for the long term, please contact us to tell us you are leaving and to give us your new address. You may need to make arrangements with us for a student loan or child support, or to tidy up other outstanding tax matters.
If you are away from New Zealand for more than 325 days in any 12-month period, you become a non-resident if you do not have an enduring relationship with New Zealand. If you have an enduring relationship with New Zealand (eg with social and economic ties, personal property or accommodation here), you continue to be a resident for tax purposes.
Collection of international tax debt
Inland Revenue and the Australian Tax Office are able to assist each other to collect tax debt.
The Assistance in Collection of Taxes article in New Zealand's tax treaty with Australia came into effect on 8 September 2008. This means that Inland Revenue is able to transfer tax debt cases to the Australian Tax Office to recover outstanding tax debt owed by New Zealanders now living in Australia, and vice versa.
Provisions for helping collect outstanding tax debt are also included in tax treaties New Zealand has with a number of other countries, including the United Kingdom, the Netherlands and Poland.
If you have a tax debt and are planning on moving overseas or already living overseas, please contact us to discuss the options for paying your debt. Payment options include:
- Payment in full
- An instalment arrangement where you repay an agreed amount over time
- Writing off an agreed amount if we determine that full payment would cause you serious hardship
- A combination of an instalment arrangement and a serious hardship write-off.
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If you are... |
Please contact... |
Calling hours |
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A New Zealander with a tax debt living in New Zealand about to move overseas |
Inland Revenue on 0800 227 771 |
8am to 8pm Monday to Friday, and 9am to 1pm Saturday |
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A New Zealander with a tax debt owing to Inland Revenue living overseas |
Inland Revenue on +64 4 978 0779 Or use an online form to send an enquiry to Inland Revenue. Online forms can be found under Contact Us > Individuals and families > Send us an email | |
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An Australian with a tax debt owing to the Australian Taxation Office living in New Zealand |
Australian Taxation Office on +61 2 6216 1111 and ask to be transferred to the appropriate area within the Tax Office |
8am to 6pm Monday to Friday (Australian Eastern Standard Time or daylight-saving time) |
Date published: 18 Sep 2008
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