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For individuals & families: Travelling to and from New Zealand

Leaving New Zealand permanently

When you leave New Zealand it's important to know if you have any New Zealand tax obligations or entitlements. You can work out whether you're a New Zealand tax resident or if you would like our view, you can fill in a New Zealand tax residence questionnaire (IR886).

If you are leaving New Zealand permanently (for more than 325 days), please give us your new contact information. While you're away you many need to make arrangements with us if you have any outstanding tax matters or other entitlements and liabilities.

Find out what student loan repayment loan obligations you'll have if you're going overseas

If you leave New Zealand permanently and want to file a final tax return before the end of the tax year, our guide Leaving New Zealand and filing a tax return (IR1005) can help you.

If you leave New Zealand part-way through a tax year and want to file a tax return before you leave, you will need to file an Individual tax return (IR3).

If you continue to earn New Zealand-sourced income after you leave New Zealand permanently and you are outside New Zealand for the whole tax year (1 April to 31 March), you will need to file an Non-resident income tax return (IR3NR) for every year that you earn this income.

You can find the online version of the Individual tax return (IR3) and the Non-resident income tax return (IR3NR) under "Get it done online" and the paper version under "Forms and guides".

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 to move 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.
If you are ... then please contact... Calling hours

a New Zealander with a tax debt living in New Zealand about to move overseas

us on 0800 227 771.

8am to 8pm Monday to Friday, and 9am to 1pm Saturday

a New Zealander with a tax debt owing to us living overseas

us on +64 4 978 0779,
or you can register for a myIR Secure Online Services account to send us secure mail and view your account. You’ll need to phone us to activate your account.

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: 12 Oct 2012

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