Skip to main content

COVID-19 - Our Auckland offices are closed. You can still contact us and get help. Contact us

Resurgence Support Payments (RSPs) Resurgence Support Payment (RSPs) – Applications have opened for a 6th RSP payment. Applications for the first 3 payments close at midnight on 1 December. Find out more

The customer base for Significant Enterprises includes: 

  • state-owned enterprises
  • mining operators
  • high-wealth individuals 
  • smaller subsidiary companies under the ownership of prominent multinational corporations
  • non-resident entertainers non-resident contractors.

These customers fall into 1 of the following categories:

  • companies or groups of companies with annual turnover in excess of $100 million
  • companies whose industry is governed by specialised taxation legislation
  • large companies who have non-resident ownership.

Industry types with specialised taxation needs

The Crown industry

This team deals with all aspects of taxation and services for the Crown industry which includes:

  • government departments
  • local authorities
  • CCOs: Council Controlled Organisations
  • state-owned enterprises and other Crown-owned entities
  • power companies
  • port companies
  • airports
  • public sector hospitals
  • tertiary education institutions
  • Crown research entities.

High-wealth individuals

High-wealth individuals either have, or are in control of, wealth in excess of $50 million and often have complex tax affairs.

Their sources of income include:

  • property development
  • investment
  • retail business
  • agriculture
  • tourism
  • manufacturing
  • finance.

High-wealth individuals get expert advice and assistance from business advisors, including accountants and lawyers.

The Significant Enterprises team is actively working with high-wealth individuals and their associated entities such as companies, trusts and partnerships.

High-wealth individuals research project

The Manufacturing industry

This team deals with all aspects of taxation and service for the Manufacturing industry which includes:

  • assembly industries
  • chemicals
  • construction
  • electronics
  • food and beverage products
  • packaging
  • personal care products
  • textiles
  • tobacco
  • whiteware
  • wood-based products.

The Services industry

This team deals with all aspects of taxation and service for the Services industry, which includes:

  • land, sea and air transportation
  • telecommunications
  • motor vehicle assemblers and distributors
  • advertising
  • computer and software manufacturers and distributors
  • tourism and hotels
  • casinos
  • retail and wholesale
  • newspapers
  • property holding
  • television and radio
  • pharmaceuticals.

The Financial industry

This team deals with all aspects of taxation and service for the Financial industry which includes:
  • New Zealand-registered banks
  • large finance and investment companies
  • large building societies
  • credit unions
  • unit trusts
  • group investment funds
  • superannuation schemes
  • life insurance companies
  • general insurers
  • reinsurers.

Non-resident entertainers and sportspeople

Non-resident entertainers are people who perform in public or in front of a camera as:

  • actors, entertainers, musicians, singers, dancers, comperes or other artists whether alone or in a group
  • sportspeople and athletes in any sporting event or game
  • lecturers and speakers, whether on a casual or regular basis.

A non-resident entertainer can be an individual, company, partnership, trust or any other entity.

Non-resident entertainers and sportspeople 

Non-resident contractors team

The Non-resident Contractors Team is a specialised unit within Inland Revenue. They deal with all tax enquiries and issues for non-residents performing contract activity in New Zealand, including the provision of services and leasing of equipment.

The Non-resident Contractors

Non-resident contractors (both individuals and non-individuals) need to provide details of their activity in New Zealand to the Non-resident Contractors Team so they can work out what taxation liabilities if any may exist.

Non-resident contractors

The Resources industry

This team deals with all aspects of taxation and service for the Resources industry which includes:

  • agricultural services
  • fishing
  • primary produce processing and export
  • mineral mining, processing and wholesale
  • non-resident contractors operating in New Zealand.
Last updated: 28 Apr 2021
Jump back to the top of the page