For non-residents & visitors: Non-resident contractors

Non-resident contractors registering for GST

If you are a non-resident contractor working in New Zealand you may be required to register for GST. You can also register voluntarily if you carry on or intend to carry on a taxable activity.

Making supplies as a non-resident contractor

Supplies made by a non-resident contractor are considered to be made in New Zealand if the:

• goods are in New Zealand at the time of supply, or
• services are physically performed in New Zealand.

However, if as a non-resident contractor, you make supplies to a registered person for the purposes of carrying on that person's taxable activity, the goods and services are considered to be supplied outside New Zealand unless you and the recipient agree otherwise.

Making input and output tax deductions

If you are a non-resident registered or liable to be registered for GST, you:

• must return output tax on all supplies considered to be made in New Zealand
• can also claim an input tax deduction on goods and services acquired for the principal purpose of making taxable supplies
• cannot claim an input tax deduction on goods and services acquired for the principal purpose of making non-taxable supplies.

Deregistering non-residents from GST

The Commissioner has the discretion to deregister non-residents from GST if you:

• have only a passing or temporary presence in New Zealand, and
• are not conducting a taxable activity in New Zealand.

You can find out more information about this in the Tax Information Bulletin (TIB) Vol 17, No 7, (Sept 2005).

Other pages in: Non-resident contractors

• Who is a non-resident contractor?
• Non-resident contractors working in New Zealand

Date published: 31 Mar 2009

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